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2013 (2) TMI 476 - BOMBAY HIGH COURTJurisdiction under section 154 – An order was passed under section 264 by CIT, in revision against an order under section 143(3) - claim of the assessee to the extent of contribution towards the payment of gratuity was allowed to the extent of Rs. 6.80 lakhs while the balance amount of Rs. 31.25 lakhs was disallowed – The assessee applied under section 154 for rectification – The CIT declined to entertain the application – Held that:- In the present case, the revisional authority had passed an order in revision. The application for rectification was not made before the Assessing Officer who passed the assessment order which was the subject-matter of revision but the application was made before the revisional authority itself for rectification. Such an application was maintainable and was not barred by section 154(1A) – Order set aside and restored the proceedings arising out of the application for rectification under section 154 to the Commissioner of Income-tax – In favour of assessee.
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