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2021 (8) TMI 223 - HC - Income TaxRectification of mistake - Deduction u/s 80 IA denied - petitioner contended that the deduction u/s 80 IA was not granted to the writ petitioner and thus the Assessment Order is perverse - HELD THAT:- Petitioner brought to the notice of this Court that during the pendency of the writ petition, the petitioner filed an appeal before the Appellate Authority namely Commissioner of Income Tax (Appeals) and in view of the fact that the writ petition is pending for long years, the petitioner has not pursued the appeal and the said appeal was dismissed for non-prosecution. This Court is of the considered opinion that all the disputed facts raised by the petitioners regarding the application of Section 80 IA of the Act as well as the errors in computation of income are to be adjudicated before the ITA. The petitioner is at liberty to raise all the disputed facts and objections before the Tribunal and the Tribunal shall look into those aspects, considering the case on merits and in accordance with law.
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