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2021 (8) TMI 368 - AT - Income TaxRectification u/s 154 - denying the assessee’s claim of refund of DDT paid, by holding that DDT is not income tax paid - HELD THAT:- We are of the opinion learned CIT(A) has erred in holding that DDT cannot be considered income tax paid and refund cannot be granted. As regards the plea that the claim is not maintainable under section 154 of the Act, we find that the Assessing Officer in his order has duly agreed and allowed the same. However, effect of the same has not been given. This is legally absolutely untenable. If the Revenue finds section 154 order erroneous the recourse cannot be denial of the said credit after passing an order under section 154 - CIT(A) has rejected the claim in his order on merits of the issue and considering the provision of the Act. We have held above that learned CIT(A) misled himself and his order is not legally sustainable. Hence, we set aside the order of learned CIT(A) and decide the issue in favour of the assessee.
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