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2015 (10) TMI 467 - AT - Income TaxRectification u/s 154 - allowability of deduction u/s 35 for expenditure on scientific research - Held that:- On a consideration of the peculiar facts and circumstances of the case we hold that rectification order in the facts as they stand does not amount to a review as admittedly the ground was not decided by the CIT(A) by mistake while passing the order dated 12.1.2011. We have taken ourselves through the order of the Tribunal followed by the CIT(A), wherein the expenditure has been denied for no fault to the assessee and merely because the AO chooses not to refer the matter to the prescribed authority does not warrant any interference. We find that the incurring of expenditure has not been doubted. Respectfully following the order of the Tribunal the departmental appeal is dismissed. Since the relief granted by the CIT(A) has been confirmed by us on the reasoning that non-adjudication of the specific ground in appeal by the CIT(A) in his order dated 12.01.2011 which necessitated the filing of rectification petition u/s 154 cannot be said to an act of reviewing the order as admittedly in the order dated 12.1.2011 mistake rectifiable u/s 154 had occurred which was corrected in the order dated 16.2.2012. Thus, since the order dated 16.2.2012 has been confirmed the assessee’s appeal becomes infructuous.- Department appeal is dismissed and the assessee’s appeal becomes infructuous.
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