https://www.taxtmi.com/caselaws?id=378778 The ITAT upheld the order under section 154, denying the assessee's claim of deduction under section 54F for AY 2004-05. The ITAT found that the CIT(A) had erred in initially allowing the deduction for certain floors as residential, which the Assessing Officer later disallowed as commercial. The ITAT affirmed the jurisdiction of the CIT(A) to rectify the mistake under section 154, leading to the dismissal of both appeals against the assessment order. en-us Thu, 18 Apr 2019 00:00:00 +0530 Sat, 20 Apr 2019 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378778 The ITAT upheld the order under section 154, denying the assessee's claim of deduction under section 54F for AY 2004-05. The ITAT found that the CIT(A) had erred in initially allowing the deduction for certain floors as residential, which the Assessing Officer later disallowed as commercial. The ITAT affirmed the jurisdiction of the CIT(A) to rectify the mistake under section 154, leading to the dismissal of both appeals against the assessment order. Case-Laws Income Tax Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378778