https://www.taxtmi.com/caselaws?id=282603 The Tribunal dismissed the revenue's appeal and upheld the CIT(Appeals)'s decision to rectify the assessment and allow the deduction under section 80HHC. The Tribunal found that the failure to provide the assessee an opportunity to file the audit report was a mistake apparent from the record, and the subsequent submission of the audit report justified rectification under section 154. The Assessing Officer was directed to consider the claim for deduction under section 80HHC in accordance with the law. en-us Wed, 11 Feb 1998 00:00:00 +0530 Wed, 14 Aug 2019 10:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282603 The Tribunal dismissed the revenue's appeal and upheld the CIT(Appeals)'s decision to rectify the assessment and allow the deduction under section 80HHC. The Tribunal found that the failure to provide the assessee an opportunity to file the audit report was a mistake apparent from the record, and the subsequent submission of the audit report justified rectification under section 154. The Assessing Officer was directed to consider the claim for deduction under section 80HHC in accordance with the law. Case-Laws Income Tax Wed, 11 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282603