Assessing Officer passed order under section 154 for nullifying assessee’s claim of set off of book loss or unabsorbed depreciation upto assessment year 2014-15 against book profit beyond assessment year 2012-13 by holding that it was not permitted under provision of law and it was a mistake apparent on face of record arising out of books of account of assessee.  Tribunal set aside orders of lower authorities and held that issue of allowing of book loss or unabsorbed depreciation while computing book profit under section 115JB, was a debatable issue  same could not be subject matter of proceedings under section 154  of the Act. High Court affirmed the order of the Tribunal. (AY. 2013-14)