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2021 (3) TMI 254 - AT - Income TaxRectification of mistake u/s 154 - case was selected for limited scrutiny vide notice u/s. 143(2) - addition as incurred by the assessee towards CSR - Addition on the ground that there is nothing on record to demonstrate that the said expense is laid out wholly and exclusively for the purpose of business and, therefore, the same is not allowed as per the provisions of section 37(1) - HELD THAT:- We find substance in the submissions of Ld. AR that once the case was selected for limited scrutiny in which the returned income was accepted by the AO, passing an order under section 154 by making an addition on the ground that the same is a mistake apparent on record, is illegal and void beyond his jurisdiction. We set aside the order of CIT(A) and quash the order passed by the AO u/s. 154 of the Act. Accordingly, the grounds raised by the assessee are allowed.
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