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2018 (2) TMI 430 - ITAT MUMBAIDisallowance u/s. 14A in the reassessment order - Held that:- Commissioner of Income Tax (Appeals) is quite correct in holding that he was not in a position to entertain any such ground. We find that the issue relating to disallowance u/s. 14A was in the original assessment order passed on 30.12.2013. Hence, the Commissioner of Income Tax (Appeals) is quite correct that the assessee should have raised the ground against that decision in appeal against that assessment order. There is no question of condonation of delay as raised by the assessee as when the addition was not made in the reassessment order; there was no occasion for the CIT (Appeals) to consider the issue relating to disallowance u/s. 14A. - Decided against assessee.
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