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2020 (7) TMI 399 - HC - Income TaxRectification u/s 154 - Disallowance of deduction u/s 80P shown in the intimation u/s 143(1) issued by CPC cannot be rectified as the same will not come under the purview of rectification u/s 154 - HELD THAT:- Rectification application would not have been undertaken, owing to certain technical problems i.e, the functionality of the Department. However vide impugned communication dated 5-7-2019 Ext.P5, same has been rejected in a most sketchy and mechanical manner. Even the order do not disclose affording of any other opportunity of hearing. Petitioner cannot be relegated to alternate remedy as the order prima facie is without jurisdiction. Accordingly, impugned order is quashed and matter is remitted to 1st respondent to decide the rectification application Ext.P6 afresh, in accordance with law, after affording an opportunity of being heard to the petitioner. Let this exercise be undertaken within a period of two months from the date of receipt of a certified copy of the judgment. Till such time, no coercive measures shall be taken against the petitioner.
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