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2015 (10) TMI 821 - HC - Income TaxRectification of mistake - withdrawing the deduction allowed in terms of Section 80 HHC of the Act by the Assessing Officer in the order passed in terms of Section 154 - According to the Assessing Officer, the mistake was on the part of the assessee in not filing an auditor's certificate at the time of filing of the return. But, according to the assessee, in his reply to the notice under Section 263, the mistake was on the part of the Assessing Officer in not giving an opportunity under Section 139(9).Held that:- The types of mistakes that could be rectified under Section 154 are also two fold. While Sub-section (1) uses the expression "any mistake apparent from the records", Sub-section (2) uses the expression "rectifying any such mistake which has been brought to its notice". Therefore, the thinking in the mind of the Commissioner as well as the Tribunal that Section 154 is available only to correct a mistake apparent from the record, may not be in tune with the Scheme of Sub-section (2) of Section 154. Mistakes can be of several kinds. An omission to produce the record is as much a mistake as an omission to take note of a record. Therefore, the Tribunal as well as the Commissioner were wrong in presuming that the case would not fall under Section 154. Hence, the questions of law are answered in favour of the assessee.
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