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2023 (2) TMI 350 - AT - Income TaxOrder passed u/s 154 r.w.s. 143(3) enhanced the disallowance u/s 14A - HELD THAT:- The issue raised in the present appeal does no emanate from the order passed by the Assessing Officer u/s 154 dated 03.12.2019. Admittedly, the appellant had not challenged before us the assessment order passed u/s 143(3) dated 28.08.2019. The impugned order before us is that the order passed u/s 154, which was rightly dismissed by the NFAC. Therefore, the grounds of appeal filed by the assessee stand dismissed.
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