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<h1>Tribunal orders fresh hearing after rejecting assessee's rectification application, questioning status determination in section 143(1) proceeding.</h1> The Tribunal set aside the order rejecting the assessee's rectification application under section 154, stating that the Income Tax Officer could not ... = The assessee filed a return as HUF but ITO assessed as individual. Assessee sought rectification under s. 154, but application was rejected. Tribunal held ITO couldn't decide status in s. 143(1) proceeding. Tribunal set aside order and directed fresh hearing.