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2018 (7) TMI 932 - AT - Income TaxDisallowance of deduction u/s.80HHC - rectification u/s.154 - Commissioner of Income Tax (Appeals) and later this Tribunal and the appellate authorities held the rectification u/s.154 to be void citing a reason that claim u/s.80HHC involved legal issues - Held that:- It is not disputed that disallowance of A2,10,754/- claimed by the assessee u/s.80HHC of the Act, was first attempted by the Revenue through a rectification order dated 24.04.2007. It is also not disputed that the rectification done by the Revenue was set aside by the appellate authorities, citing the reason that it involved legal issues. Thus, admittedly, there were parallel proceedings both u/s.154 as well as 147 of the Act. It might be true that order passed u/s.154 of the Act was overturned by the appellate authorities. There were two different proceedings u/s.147 and 154 of the Act on the same issue and this has not been disputed by the ld. Departmental Representative. Commissioner of Income Tax (Appeals) while holding in favour of the assessee had relied on the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. E.I.D Parry Limited, (1995 (3) TMI 65 - MADRAS HIGH COURT). Commissioner of Income Tax (Appeals) was justified in deleting the disallowance - Decided against revenue
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