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2019 (3) TMI 1599 - ITAT CHANDIGARHRectification u/s 254 - allowability of assessee’s claim of deduction u/s 80P(2)(e) - HELD THAT:- Issue decided in the light of the decision of the Hon'ble High Court in the case of the assessee itself on the impugned issue, after noting the fact that the CIT(A) himself had verified the component of rent received by the assessee eligible for deduction u/s 80P(2)(e) as per the directions of the Hon'ble High Court. I.T.A.T. had also taken note of the fact that in the earlier years this issue had been sent back to the A.O. for verification and adjudication in the light of the findings of the Hon'ble High Court. In the impugned year, since it was found that the verification had already been done by the CIT(A) himself which was in accordance with the findings of the Hon'ble High Court, the appeal of the Revenue was dismissed on this count. The plea of the Revenue, therefore, that the issue needed to be restored back to the A.O. in the light of the decision of the I.T.A.T. in the earlier years, therefore, is based on incorrect appreciation of facts. We hold that there is clearly no error in the order of the I.T.A.T. and both the Miscellaneous Applications filed by the Revenue are, therefore, dismissed.
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