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2015 (6) TMI 447 - AT - Income TaxRectification order passed under section 154 - Excess depreciation allowed on electrical installation at 15%., Excess depreciation allowed on office equipment at 15%,Payment of contributions of P.F./ESI beyond the due date remain to be disallowed and Income arising out of the development agreement with Vansh Builders taxed as capital gains instead of business income - additions made by the A.O. on the said issues by way of rectification under section 154 were deleted by the Ld. CIT(A) - Held that:- Even though all these issues were raised by the Ld. CIT in the notice issued under section 263, the same were dropped by him while passing the order under section 263 inasmuch as the order of the A.O. on these issues was not revised by him. These issues therefore were not involved in the appeal filed by the assessee before the Tribunal against the Order passed by the A.O. under section 263 and there was thus no occasion for the Tribunal to give any decision or direction on these issues. The order passed by the A.O. on 06.12.2012 giving effect to the order of the Tribunal thus did not involve these issues as the scope of the said order was limited to give effect to the order of the Tribunal which did not involve these issues at all. It therefore cannot be said, by any stretch of imagination, that there was any mistake in the order of the A.O. dated 06.12.2012 on these issues calling for any rectification under section 154 and this position clearly evident from the relevant orders, copies of which are placed on record before us, has not been disputed even by the D.R. We therefore uphold the impugned order of the CIT(A) holding that there were no mistakes in the order of the A.O. dated 06.12.2012 calling for any rectification under section 154 and upholding the same, we dismiss this appeal filed by the Revenue. - Decided against revenue.
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