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2020 (8) TMI 616 - KERALA HIGH COURTRectification of mistake u/s 154 - Deduction u/s 80P - HELD THAT:- Respondent failed to consider the actual issue that was raised in the rectification application, and proceeded on the assumption that what was agitated in the rectification application was the merits of the disallowance of the deduction under Section 80P of the Income Tax Act. The issue urged in the rectification application was the propriety of the observation in the assessment order that the return had been filed beyond time, whereas it is the specific contention of the petitioner that the return was filed within time. Quash Ext.P12 communication of the respondent, and direct the respondent to consider the rectification application under Section 154 of the Income Tax Act, afresh, after hearing the petitioner. The respondent shall pass fresh orders, as directed, after hearing the petitioner, within an outer time limit of three months from the date of receipt of a copy of this judgment.
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