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2021 (10) TMI 511 - ITAT PUNERectification u/s 154 - Assessment of trust - contravention of the provisions of section 13(1)(c) for payment of unreasonable rent for properties owned by M.N. Navale (Bigger HUF) - Bigger HUF was a concern in which trustees of the trust had a substantial interest - whether M.N. Navale (Bigger HUF) is a person specified in section 13(3)? - violation of section 13(1)(c) - whether CIT(A) has erred in holding that the Shri M.N. Navale (Bigger HUF) does not stand in a relationship specified under section 13(3) of the Act? - HELD THAT:- When we read the order of the Tribunal for assessment year 2009- 10 in conjunction with the order for assessment year 2007-08, it becomes clear that the matter has been sent back to the file of ld. CIT(A). It is the very same finding which was taken up by the assessee through proceedings u/s.154 before the ld. CIT(A). Since the original order itself on this issue has been sent back by the Tribunal, the sequitur is that the instant rectification also, flowing from the original ground, should also follow the suit. We, therefore, set-aside the impugned order and remit the matter to the file of the ld. CIT(A) for deciding it in conformity with the view taken by him in the proceedings flowing from the order of the Tribunal for the assessment year 2009-10 on this issue - Appeal is allowed for statistical purposes
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