Held that the Central Processing Centre had grossly disallowed the entire expenditure claimed by the assessee without putting the assessee on notice of such adjustment. This unilateral act of the Revenue is not in consonance with the provisions of law and could not be held justified. The matter is remitted to the jurisdictional Assessing Officer with a direction to rectify the mistake and allow the claim of expenditure in accordance with law.(AY. 2018-19)
UP Sugar Mills Cogen Association v. Assessing Officer (2024) 115 ITR 74 (SN)(Lucknow)(Trib)
S. 143(1) : Assessment-Intimation-Rectification of mistake-Pending rectification application transferred from Central Processing Centre to jurisdictional Assessing Officer-Disallowance of entire expenditure grossly without notifying of adjustment-Rejection of rectification request on ground of no mistake apparent from record is held to be not justified-Matter remitted to Jurisdictional Assessing Officer to rectify mistake and allow assessee’s claim. [S. 154, Form No 10B]