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2020 (10) TMI 1092 - ITAT BANGALORERectification of mistake - double disallowance of Lease Rent - HELD THAT:- Assessee arrived at business income after making disallowance of Lease Rent and although the assessee claimed the deduction of Lease Rent while computing Income from House Property but it resulted in net loss under the head “Income from House Property” and Net Taxable Income as worked out accordingly. AO has started the computation by taking the figure of income which is after making disallowance of Lease Rent and again disallowed Lease Rent therefore, it is a clear case of double disallowance of Lease Rent because the loss worked out under the head Income from House Property and consequent lesser taxable income worked out by the assessee is not given effect to by the AO. Under these facts, we accept that there is apparent mistake in tribunal order in saying that there is no double disallowance of Lease Rent - We rectify this mistake - M. P. of the assessee is allowed.
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