In the result, all the three appeals of the assessee in ITA Nos
Bench: Ms. Astha Chandra & Shree G.D. Padmahshali
filed an application for rectification with the Assessing Officers 154 155(19) of the Income Tax Act, in view of the amendment to section 36(1)(xvi) of the Act and CBDT Circular No. 14 dated 27.07.2023 in respect of the additions made on account of excess cane price paid