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2023 (8) TMI 153 - AT - Income TaxMaintainability of appeal filed by the assessee against the order u/s. 143(1) - second rectification order passed by the CPC - income determined on setting off of business loss from the capital gain - HELD THAT:- As it is noted that the CIT(Appeals) has dismissed the appeal as infructuous since the rectification application filed by the assessee has been disposed of by the CPC. CIT(Appeals) has not considered the issue on merits about the setting off of loss claimed by the assessee in his return and that even after the rectification order passed by the CPC, the position remains the same as in the intimation order. The assessee has filed appeal against the intimation letter passed by the CPC u/s 143(1) of the Act. Therefore, in the interest of justice, this issue is remitted to the CIT(Appeals) for fresh consideration and decision on merits as per law. Appeal by the assessee is allowed for statistical purposes.
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