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TMI Blog2014 (8) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... held It is a fact that the AO while giving appeal effect to the order of CIT(A) u/s. 251 of the Act dated 30.05.2006 allowed deduction u/s. 80HHC of the Act and that deduction was allowed on the basis of Form No.10CCAC as well as in view of the direction of CIT(A). The AO has taken recourse to the rectification proceedings as he wanted to compute the turnover and computation of turnover is a highl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pparent from the record. Therefore, the application and the appeal are dismissed. - GA No. 1702 of 2014 and ITAT No. 57 of 2014 - - - Dated:- 20-8-2014 - Soumitra Pal And Arindam Sinha, JJ. For the Appearance Parties : Mr. P. Dudhoria, Adv., Mr. J.P. Khaitan, Sr. Adv., Mr. S. Das, Adv. and Mr. C.S. Das, Adv. ORDER The Court :- This appeal under Section 260A of the Income Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake which was apparent from record in view of direction given by the CIT(A), the rectification order was rightly passed u/s 154 of the Income Tax Act, 1961 as per law? b) Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal erred in law in quashing the order u/s 154 of the Income Tax Act, 1961, without considering fact that the order u/s 154 of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. Advocate, for the respondent-assessee. We find that the Tribunal while dismissing the appeal preferred by the Revenue has held as under: It is a fact that the AO while giving appeal effect to the order of CIT(A) u/s. 251 of the Act dated 30.05.2006 allowed deduction u/s. 80HHC of the Act and that deduction was allowed on the basis of Form No.10CCAC as well as in view of the direction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly debatable issue , we are of the view that no substantial question of law arises out of the order passed. The revenue was unable to demonstrate that the rectification of computation made arose out of a mistake apparent from the record. Therefore, the application and the appeal are dismissed. Urgent certified photocopy of this order be supplied to the parties, if applied for, upon complianc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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