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2023 (10) TMI 1278 - ITAT RAIPURRectification u/s 154 of the intimation issued u/s 143(1)(a) - Deduction u/s 80P(2)(a)(i) denied - doctrine of merger - HELD THAT:- Application as per the mandate of sub-section (1A) of Section 154 of the Act was in itself not maintainable for the reason, that as per the doctrine of merger, after the intimation issued u/s 143(1)(a), dated 07.06.2019, had been subjected to appeal before the CIT(Appeals), then, the right of the assessee to seek rectification u/s 154 before the A.O was confined to only such matter/matters other than that which had been considered and decided by the CIT(Appeals). As the issue in the present case, i.e., the entitlement of the assessee for claim of deduction u/s 80P(2)(a)(i) had already been considered and decided by the CIT(Appeals), therefore, the application thereafter filed by the assessee society u/s. 154, on the said count itself was not maintainable. Accordingly, the order passed by the A.O. declining the assessee’s request for rectification vide his order u/s. 154 is approved in terms of our aforesaid observations.
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