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2018 (10) TMI 612 - HC - Income TaxDeduction u/s 80I - Rectification of mistake u/s 154 - material available on record - Held that:- First of all, the facts of the case clearly show that the assessee did not make any claim for deduction under Section 80-I of the Act, for the relevant assessment year. Secondly, as pointed out by us in the preceding paragraph, while discussing about the applicability of the decision in Chokshi Metal Refinery [1976 (3) TMI 35 - GUJARAT HIGH COURT], if the interpretation sought to be given by the assessee is to be accepted, then it would mean that the Assessing Officer should virtually sit in the office of the assessee and help the assessee file the return. The assessee has not been able to satisfy this Court that what has been pointed out in the petition dated 22.04.1996 under Section 154 of the Act, is a mistake, which is apparent from the record. It is not a mistake which could be identified by a mere look, since there was no claim made by the assessee for deduction under Section 80-I of the Act. Thus, the decision in the case of Lakshmi Vilas Bank [2009 (12) TMI 99 - MADRAS HIGH COURT] also does not render support to the assessee. Appeal dismissed - Decided against the assessee.
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