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2014 (4) TMI 1003 - ITAT AHMEDABADRectification of order u/s 154 - doctrine of merger - merger of an order with order in appeal - Disallowance out of welfare expenses – Held that:- The addition of Rs. 23,064/- was mentioned at 3 different places in the assessment order - Section 154(1A) specifically provides that any matter which has not been considered and decided in any proceedings by way of appeal or revision filed against an order referred to in sub-section (1) of Section 154 of the Act may be amended by the authority passing such an order in exercise of its power under sub-section (1) of Section 154 of the Act - the authority passing an order may amend that part of the order which has not been considered and decided in any proceeding by way of appeal or revision against order - the matter of ad-hoc disallowance out of sundry expenses was considered and decided by CIT(A) in appellate proceedings – the AO had erred in framing revision order passed u/s 154 – Decided in favour of Assessee.
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