ORDER:

ZAHID SIKANDAR, JUDICIAL MEMBER:---Through the instant second appeal, the taxpayer inter alia has assailed Order No. 3877 dated 03.09.2023 passed by CIR(A) whereby taxpayer's appeal was rejected and rectification order passed by the assessing officer was confirmed.2. Learned counsel for the appellant submits that the impugned order is illegal and unlawful. Further contends that the CIR(A) erred in law while not appreciating the fact that scope of rectification is limited to error floating on surface which does not require detailed scrutiny and the action of the OIR rectifying the deemed assessment order by way of rejecting the refund claim/adjusted is beyond his lawful authority. Conversely, the learned DR supported the impugned order for the reasons recorded therein.3. Arguments Heard, orders perused.4. The taxpayer filed income tax return for tax year 2017 which was taken as deemed assessment order under section 120 of ITO. Later on, it was observed that the taxpayer adjusted refund ...