https://www.taxtmi.com/caselaws?id=258206 The Tribunal upheld the rejection of the rectification application under Section 154, as it was not a mistake apparent from the record. It set aside the CIT(A)'s direction to the Assessing Officer to examine the claim under Section 35(1), stating it was beyond jurisdiction. The Tribunal dismissed the assessee's appeal, reaffirming that the issue of deduction under Section 80GGA was already decided against the assessee in regular proceedings under Section 143(3) r.w.s. 147, and the matter was pending before the High Court. The Revenue's appeal was partly allowed, and the assessee's appeal was dismissed. en-us Fri, 20 Feb 2015 00:00:00 +0530 Fri, 03 Apr 2015 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258206 The Tribunal upheld the rejection of the rectification application under Section 154, as it was not a mistake apparent from the record. It set aside the CIT(A)'s direction to the Assessing Officer to examine the claim under Section 35(1), stating it was beyond jurisdiction. The Tribunal dismissed the assessee's appeal, reaffirming that the issue of deduction under Section 80GGA was already decided against the assessee in regular proceedings under Section 143(3) r.w.s. 147, and the matter was pending before the High Court. The Revenue's appeal was partly allowed, and the assessee's appeal was dismissed. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258206