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    <title>2021 (10) TMI 1048 - ITAT SURAT</title>
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    <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee seeking rectification in the order related to the disallowance of interest expenses due to non-deduction of tax at source. The Tribunal found that the Assessing Officer had withdrawn the relief granted to the assessee without providing a hearing and concluded that no mistake was apparent in the order dated 10.12.2020. The application under section 254(2) of the Income Tax Act was therefore dismissed, with the assessee granted liberty to pursue appropriate recourse as per the Act.</description>
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      <title>2021 (10) TMI 1048 - ITAT SURAT</title>
      <link>https://www.taxtmi.com/caselaws?id=413996</link>
      <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee seeking rectification in the order related to the disallowance of interest expenses due to non-deduction of tax at source. The Tribunal found that the Assessing Officer had withdrawn the relief granted to the assessee without providing a hearing and concluded that no mistake was apparent in the order dated 10.12.2020. The application under section 254(2) of the Income Tax Act was therefore dismissed, with the assessee granted liberty to pursue appropriate recourse as per the Act.</description>
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