M/S. PUNYABHOOMI WELFARE SERVICE SOCIETY,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Ramit Kochar (Accountant Member)

rectification application filed by the assessee u/s. 154 before the CPC was not maintainable as scope of Section 154 is very limited to the mistake apparent from record, and debatable issues cannot be decided within the scope of Section 154 of the Act. The ld. CIT(A) observed that the claim of the assessee that it has expenses