M/S GMR CORPORATION LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2011-12

section 154. Hence, we have to examine this as to whether the assessee’s claim for rectification is for apparent mistake or not. In the present case, it is noted by the AO on page no. 2 of the order passed by him u/s. 154 of IT Act that the assessee company vide its application for rectification has stated that