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2022 (6) TMI 1345 - AT - Income TaxRectification of mistake - Levy of interest u/s 201(1A) - on a rectification application filed by the Assessee, demand raised under Section 201(1A) of the Act was reduced to Nil. however, CIT(A) confirmed the levy of interest under Section 201(1A) of the Act for the period commencing from the date on which the tax was first deductible to the date of filing of relevant return of income by the recipient–deductee - HELD THAT:- Having perused the material on record, and the order [2019 (7) TMI 73 - ITAT MUMBAI] passed by the Tribunal, we find merit in the contention of the Assessee that Ground No. 1, 1.1, and 1.2 of the appeal have not been adjudicated which constitutes a mistake apparent on record. Accordingly, the appeal is restored for the limited purpose of adjudication of Ground No. 1, 1.1 and 1.2 of the appeal.
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