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2024 (5) TMI 1017 - ITAT HYDERABADLegality of the rectification order passed by the CPC u/s 154 - non issuance of original intimation u/s. 143(1) - HELD THAT:- As per record, it is a fact that the Ld.CIT(A) while passing the order, did not deal with the specific ground raised by the assessee regarding the rectification order passed by the CPC u/s 154 of the Act, which is bad in law, since rectification order itself lacks jurisdiction being passed without issuance of original intimation u/s. 143(1) of the Act. Thus we are of the view that a fresh opportunity should be given to the assessee and, accordingly, we set aside the impugned order and restore the issue to the file of the CIT(A) with a direction to adjudicate the grounds of the assessee regarding the legality of the rectification order passed by the CPC u/s 154 of the Act, without issuance of original intimation u/s 143(1) after affording the opportunity of hearing to the assessee. Appeal of the assessee is treated as allowed for statistical purposes.
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