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    <title>2026 (4) TMI 1032 - ITAT DEHRADUN</title>
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    <description>An appeal against a rectification order under section 154 was held not maintainable where the assessee&#039;s real grievance was against the original assessment addition under section 69A. The rectification only corrected a computation error and did not alter the substantive addition, so any challenge to that addition had to be brought in appeal against the assessment order itself. On that basis, the first appellate authority&#039;s dismissal of the appeal was upheld, while the assessee was left free to challenge the assessment order in accordance with law, subject to limitation.</description>
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      <description>An appeal against a rectification order under section 154 was held not maintainable where the assessee&#039;s real grievance was against the original assessment addition under section 69A. The rectification only corrected a computation error and did not alter the substantive addition, so any challenge to that addition had to be brought in appeal against the assessment order itself. On that basis, the first appellate authority&#039;s dismissal of the appeal was upheld, while the assessee was left free to challenge the assessment order in accordance with law, subject to limitation.</description>
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