HARIOM BIOTECH AGRI FARMING,NAGPUR vs. DCIT CPC BENGALURU, CPC BENGALURU KARNATAKA
In the result, appeal filed by the assessee is dismissed
ITA 300/NAG/2023[2018-19]Status: DisposedITAT Nagpur14 Aug 2024AY 2018-19
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe
Section 10Section 143(1)Section 154Section 154(1)(b)Section 2
face of the ITR filed by the assessee and this being a mistake apparent from record, it can be rectified under section 154(1)(b), which provides for amendment of any intimation, or deemed intimation under section 143(1) in case of mistake apparent from record. However, the could