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[2008] 170 Taxman 550 (Delhi)/[2009] 311 ITR 244 (Delhi) [2008] 170 TAXMAN 550 (DELHI) HIGH COURT OF DELHI Silver Impex* v. Assistant Commissioner of Income-tax, Circle 19(2), New Delhi MADAN B. LOKUR AND V.B. GUPTA, JJ. IT APPEAL NO. 1588 OF 2006 JULY 24, 2007 Section 154, read with section 143, of the Income-tax Act, 1961 - Rectification of mistakes - Apparent from record - Assessment year 1995-96 - Assessee filed NIL return claiming deduction under section 80HHC of Rs. 60,60,858 - Assessing Officer, while processing return under section 143(1)(a), allowed deduction of Rs. 49,18,171 under section 80HHC and balance was assessed as assessee's income - Accordingly, tax demand was raised - On appeal, Tribunal held that while processing return under section 143(1)(a), no disallowance could be made under section 80HHC - Meanwhile, Assessing Officer completed assessment under section 143(3) by allowing deduction under section 80HHC of Rs. 49,18,171 instead of Rs. 60,60,858 as claimed by assessee - However, no demand was raised under section 143(3) because same had already been raised under section 143(1)(a) - Subsequently, Assessing Officer observed that by way of giving effect to order passed by Tribunal, demand created under section 143(1)(a) was revised to 'Nil' and, therefore, income-tax computation form prepared after passing of an order under section 143(3) was required to be amended which would create demand under section 143(3) and for doing so, Assessing Officer invoked section 154 - Assessee challenged order passed under section 154, contending that in assessment order, no adjudication was made of claim under section 80HHC and as such, it was duty of Assessing Officer to consider such a claim if he had started rectification proceedings under section 154 - Whether when assessee had not challenged order passed under section 143(3), it could not challenge same when order under section 154/143(3) had been passed, since proceedings under sections 143(3) and 154 are separate and independent - Held, yes K.R. Manjani for the Appellant. R.D. Jolly for the Respondent. JUDGMENT V.B. Gupta, J. - The assessee filed the present appeal under section 260A of the…

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