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2023 (4) TMI 1043 - ITAT JODHPURRectification of mistake u/s 154 - AO enhanced interest chargeable u/s 234A - HELD THAT:- It is noted from the submission of assessee wherein he referred in the case of Priti Pithawala [2003 (3) TMI 743 - ITAT MUMBAI] wherein it is observed that a belated return cannot be submitted after the expiry of one year from the end of the assessment year. If any assessment is made for the first time u/s 147 then the assessee cannot be made to pay interest for the period during which it was not possible on the part of the assessee to file return i.e. after one year from the end of the assessment year till issuance of notice u/s 148 of the Act. Hence,order passed by the AO u/s 154 is not in accordance with law and we do not concur with the findings of the ld. CIT(A). Thus the appeal of the assessee is allowed.
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