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2014 (5) TMI 8 - ITAT AHMEDABADValidity of Rectification order u/s 154 of the Act – doctrine of merger - merger of an order with an order in appeal - Sundry expenses – Disallowance out of welfare expenses – Held that:- The addition was mentioned at 3 different places in the assessment order - against the order of CIT(A), Revenue had preferred appeal before ITAT but however Revenue did not raise the ground with respect to disallowance on account of sundry expenses before Tribunal - Section 154(1A) of the Act specifically provides that any matter which has not been considered and decided in any proceedings by way of appeal or revision filed against an order referred to in sub-section (1) of Section 154 of the Act may be amended by the authority passing such an order in exercise of its power under sub-section (1) of Section 154 of the Act - the authority passing an order may amend that part of the order which has not been considered and decided in any proceeding by way of appeal or revision against such order – the matter of adhoc disallowance out of sundry expenses was considered and decided by CIT(A) in appellate proceedings – thus, the AO had erred in framing revision order passed u/s 154 – Decided in favour of Assessee.
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