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2022 (12) TMI 648 - AT - Income TaxRectification of mistake u/s 154 - difference in exempt income claimed by the assessee and the document furnished during the assessment proceedings - HELD THAT:- As admitted by the assessee himself vide written statement filed before the A.O., that the above addition was made due to the clerical error done on the part of the assessee while filing the return and accordingly, the Ld. AR has made a submission before the CIT(A) to allow the assessee to rectify his mistake u/s 154 - Considering the admitted error of the assessee, CIT (A) has rightly provided liberty to the assessee to move rectification application u/s 154 of the Act before the A.O. If there is any typographical error the assessee has to invoke the Section 154 of the Act and not the Appellate Jurisdiction to rectify the mistakes committed during the assessment proceedings. The order of the Ld.CIT(A) neither erroneous nor has any legal infirmity in providing the liberty to more rectification application u/s 154 of the Act before A.O., thus, we do not find merit in the grounds of appeal of the assessee.
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