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2019 (7) TMI 353 - AT - Income TaxRectification u/s. 254(2) - computation of income filed with the return of income does not reflect the exact amount of suo motu disallowance made by the assessee in the return of income itself - HELD THAT:- The impugned amount has already suffered disallowance at the time of filing of return by way of suo motu action, is required to be corroborated on the basis of material on record. Since at this stage, in terms of the limited jurisdiction available with us in terms of section 254(2) of the Act, only apparent mistakes can be corrected, we deem it fit and proper to direct the Assessing Officer to verify this aspect of the matter. The assessee is required to satisfy the Assessing Officer that the impugned sum of ₹ 1,05,47,651/- was disallowed suo motu in the return of income. In case the assessee is able to satisfy the Assessing Officer, no further disallowance would be warranted. So, however, if the Assessing Officer is of the contrary view, he shall be free to pass an order on this limited aspect afresh as per law. Miscellaneous Application has been disposed of as partly allowed.
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