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2020 (2) TMI 883 - AT - Income TaxRectification u/s 154 - rectifiable mistake coming within the section 154 - deduction u/s. 80P(2) rejected - HELD THAT:- In the present case, the question is not making any claim by the assessee in his return of income or before the Assessing Officer during the assessment proceedings or before the CIT(A) in the proceedings u/s. 143(3) r.w.s 147 and 250 of the I.T. Act. When the CIT(A) proceeded to rectify his earlier order by placing reliance on the judgment of the Jurisdictional High Court in the case of The Mavilayi Service Co-operative Bank Ltd. v. CIT [2019 (3) TMI 1580 - KERALA HIGH COURT] the assessee made this claim before the CIT(A) on which facts relating to the mistake is not apparent on record and the related documents connected with this claim of the assessee were not at all filed either before the Assessing Officer or before the CIT(A). Being so, such claim cannot be entertained by the CIT(A) while he is deciding the issue under section 154 r.w.s. 250 of the I.T. Act. Hence, no infirmity in the order of the CIT(A) on this issue in rejecting the claim of the assessee u/s. 80P(2)(d) of the I.T. Act. Reliance placed by the Ld. AR on the judgments of the Supreme Court in the case of National Thermal Power Corporation Ltd. vs. CIT [1996 (12) TMI 7 - SUPREME COURT] and Goetze (India) Ltd. vs. CIT [2006 (3) TMI 75 - SUPREME COURT] have no application to the facts of the present case since they were delivered on different set of facts. No merit in the claim of the assessee u/s. 80P(2)(d) of the I.T. Act made during the proceedings u/s. 154 of the I.T. Act before the CIT(A). Thus, this ground of appeals of the assesses is rejected.
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