https://www.taxtmi.com/caselaws?id=313423 ITAT Rajkot dismissed the Department's rectification application under section 254. The Department challenged ITAT's earlier decision allowing section 80P deduction to the assessee, arguing it was wrongly denied through prima facie adjustment under section 143(1)(a)(v) for AY 2019-20. ITAT found no apparent mistake in its original order, noting it had provided detailed factual and legal findings explaining why the deduction denial through prima facie adjustment was improper. The Department's cited precedent was distinguished as being decided on different facts and not addressing the specific issue of denial through section 143(1)(a)(v) adjustment. en-us Wed, 08 Nov 2023 00:00:00 +0530 Fri, 12 Apr 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313423 ITAT Rajkot dismissed the Department's rectification application under section 254. The Department challenged ITAT's earlier decision allowing section 80P deduction to the assessee, arguing it was wrongly denied through prima facie adjustment under section 143(1)(a)(v) for AY 2019-20. ITAT found no apparent mistake in its original order, noting it had provided detailed factual and legal findings explaining why the deduction denial through prima facie adjustment was improper. The Department's cited precedent was distinguished as being decided on different facts and not addressing the specific issue of denial through section 143(1)(a)(v) adjustment. Case-Laws Income Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313423