https://www.taxtmi.com/caselaws?id=58766 The ITAT allowed both appeals by the assessee, emphasizing the liability's allowability and the lack of jurisdiction in the actions taken by the CWT and WTO in deleting the deduction. The CWT's order under s. 25(2) was deemed unsustainable as the deduction no longer existed post rectification. The liability of Rs. 2,22,032 was held to be allowable, supported by prior assessment years. The ITAT directed the WTO to allow the deduction deleted under s. 35, as there was no apparent mistake in previous allowances by the AAC. en-us Thu, 28 Feb 1985 00:00:00 +0530 Tue, 21 Dec 2010 18:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58766 The ITAT allowed both appeals by the assessee, emphasizing the liability's allowability and the lack of jurisdiction in the actions taken by the CWT and WTO in deleting the deduction. The CWT's order under s. 25(2) was deemed unsustainable as the deduction no longer existed post rectification. The liability of Rs. 2,22,032 was held to be allowable, supported by prior assessment years. The ITAT directed the WTO to allow the deduction deleted under s. 35, as there was no apparent mistake in previous allowances by the AAC. Case-Laws Wealth-tax Thu, 28 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58766