https://www.taxtmi.com/caselaws?id=64022 The Tribunal rectified its order by reversing the grant of deduction under section 80J for Glost Kiln No. 4, which commenced production after the specified cut-off date. Despite objections on limitation and adjournments, the Tribunal found the rectification application valid and concluded that the Assessing Officer's failure to consider statutory provisions constituted a rectifiable mistake. The deduction for other units was upheld, but the deduction for Glost Kiln No. 4 was withdrawn in line with legal provisions. The revenue's petition was allowed, and the rectification aligned with applicable law and precedents. en-us Wed, 31 Mar 1993 00:00:00 +0530 Thu, 03 Feb 2011 12:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64022 The Tribunal rectified its order by reversing the grant of deduction under section 80J for Glost Kiln No. 4, which commenced production after the specified cut-off date. Despite objections on limitation and adjournments, the Tribunal found the rectification application valid and concluded that the Assessing Officer's failure to consider statutory provisions constituted a rectifiable mistake. The deduction for other units was upheld, but the deduction for Glost Kiln No. 4 was withdrawn in line with legal provisions. The revenue's petition was allowed, and the rectification aligned with applicable law and precedents. Case-Laws Income Tax Wed, 31 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64022