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2013 (4) TMI 224 - PUNJAB & HARYANA HIGH COURTRectification of mistake - Whether ITAT was right in setting aside order of CIT(A), who restored the matter to the file of AO for passing fresh orders u/s 154 after allowing opportunity of being heard to the assessee - Held that:- The order passed by the AO on 31.12.1990 leaves no manner of doubt that an amount of Rs.40,29,208/- was disallowed by the AO by detailed discussion. It was only while computing the total disallowances, an amount of Rs.40,29,208/- was left from the final calculations. Such mistake could very well be corrected by the AO in exercise of the powers conferred under Section 154. The only procedural irregularity can be said to be of not granting any opportunity of hearing to the parties. Though, it is doubtful that any opportunity was required for correction of such inadvertent and clerical mistake, but since the CIT (A) has granted such opportunity, we restrain ourselves to opine any further on the issue. Therefore, Tribunal is not right in setting aside the order passed by the CIT (A), which only contemplated that an opportunity of hearing should be provided to the assessee.
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