An order was passed by the AO u\/s 154 for rectification of the assessment order passed u\/s 143(3) for the withdrawal of an allowance which in the opinion of the AO was apparently not allowable. The assessee has filed an appeal by the specified date against the order of rectification stating that the assessment order did not suffer from any mistake. The appeal is pending for disposal by the Commissioner(Appeals). The assessee\u2019s declaration under the scheme is rejected by the authorities as not maintainable as no appeal was filed by the assessee against the withdrawal of allowance on merits.<\/p>\n","protected":false},"excerpt":{"rendered":"
An order was passed by the AO u\/s 154 for rectification of the assessment order passed u\/s 143(3) for the withdrawal of an allowance which in the opinion of the AO was apparently not allowable. The assessee has filed an appeal by the specified date against the order of rectification stating that the assessment order did not suffer from any mistake. The appeal is pending for disposal by the Commissioner(Appeals). The assessee\u2019s declaration under the scheme is rejected by the authorities as not maintainable as no appeal was filed by the assessee against the withdrawal of allowance on merits.<\/p>\n