https://www.taxtmi.com/caselaws?id=776166 The ITAT Ahmedabad held that the CIT(A) erred in not allowing the rectification of disallowance made under section 143(1). The tribunal found that the disallowance amount under section 36(1)(va) in the intimation matched the appellant's own figures and was accepted under section 143(1). Additionally, an identical disallowance of Rs. 58,153 was erroneously added twice. Consequently, the ITAT directed that the rectification sought by the assessee to correct the double disallowance in the intimation under section 143(1) be allowed. en-us Fri, 03 Jan 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776166 The ITAT Ahmedabad held that the CIT(A) erred in not allowing the rectification of disallowance made under section 143(1). The tribunal found that the disallowance amount under section 36(1)(va) in the intimation matched the appellant's own figures and was accepted under section 143(1). Additionally, an identical disallowance of Rs. 58,153 was erroneously added twice. Consequently, the ITAT directed that the rectification sought by the assessee to correct the double disallowance in the intimation under section 143(1) be allowed. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776166