Assessment of Ram Bhajan Ltd for Asst. Year 2018-19 was completed under section 143(3) by making additions of ₹25 lakhs to the income declared in the return. The assessee company filed an appeal before the Commissioner (

Assessing Officer as per section 154(1A) of the Income tax Act, 1961, can pass rectification order under section 154(1) to rectify a mistake which is apparent from records in relation to a matter other than the matter which has been considered and decided in the appeal before Commissioner (Appeals). The issue under consideration in this case relates to rectification of a mistake in respect of a matter which is not the subject matter of appeal. Therefore, Assessing Officer can pass an order under section 154 for rectification provided the same is a mistake apparent from the records.