https://www.taxtmi.com/highlights?id=33993 Disallowance of deduction - AO should have made disallowance only while framing regular assessment or reassessment, which was made prior to resorting to this rectification. This disallowance cannot be made while acting u/s.154 of the Act reason being this is not a prima facie mistake it is a highly debatable issue - HC en-us Mon, 27 Mar 2017 07:57:09 +0530 Mon, 27 Mar 2017 07:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33993 Disallowance of deduction - AO should have made disallowance only while framing regular assessment or reassessment, which was made prior to resorting to this rectification. This disallowance cannot be made while acting u/s.154 of the Act reason being this is not a prima facie mistake it is a highly debatable issue - HC Highlights Income Tax Mon, 27 Mar 2017 07:57:09 +0530 https://www.taxtmi.com/highlights?id=33993