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2019 (5) TMI 1806 - AT - Income TaxRectification of mistake - claim of deduction U/s 54F - Non consideration of the cited decision and the Written Submission etc. AND size of house constructed by the assessee is not relevant part allowing the deduction U/s 54F of the Act, therefore, the observation of the Tribunal in para 5 that the assessee has constructed only 18% of the land is also against the precedent cited by the assessee - HELD THAT:- Copies of the decisions relied upon by assessee are also on record of the appeal file and those decisions have some relevance on the issue of allowing the deduction U/s 54F in respect of more than one plot of land and construction of a house. Since, the Tribunal while passing the impugned order has not considered those decisions and the impugned order is completely silent about the decision relied upon by the assessee. Therefore, in our considered view there is a mistake in the impugned order to the extent of not considering the decisions relied upon by the assessee. Constructed area - Finding of the Tribunal is not based on the constructed area but only for recording the complete facts the percentage of the construction was mentioned in the impugned order. Even the AO as well as ld. CIT(A) while allowing the deduction in respect of cost of one plot of land and construction of house has not taken the percentage of covered area as ground for disallowance. Since the decision relied upon by the assessee having relevance on the issue are not considered by the Tribunal, therefore, the said mistake is required to be rectified - Miscellaneous application is allowed.
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