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2022 (7) TMI 279 - AT - Income TaxRectification of mistake u/s 154 - incorrect computation of disallowance u/s 14A - AO rejected the rectification application filed by the assessee by treating the issue to be an appealable issue - HELD THAT:- We find that as the issue pointed out by the assessee in its rectification application, deals with the correct computation of disallowance u/s 14A therefore, we deem it appropriate to restore this issue to the file of jurisdictional AO for de novo adjudication after verification of all the details as may be filed by the assessee. Needless to mention that no order shall be passed without affording opportunity of hearing to the assessee. As a result, the sole ground raised in assessee’s appeal is allowed for statistical purpose.
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