https://www.taxtmi.com/caselaws?id=59862 The Tribunal dismissed the appeal regarding the assessee's request for rectification under section 154 for relief under section 80J for the entire year. The Tribunal held that the matter had been considered and decided by the appellate authorities, making the ITO's rectification unnecessary. The Tribunal emphasized that the issue of relief under section 80J based on the period of working of the Unit was debatable and not a rectifiable mistake under section 154. The appeal was ultimately dismissed based on the precedents and the inapplicability of section 154(1A) in this case. en-us Mon, 28 Dec 1987 00:00:00 +0530 Sat, 01 Jan 2011 15:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59862 The Tribunal dismissed the appeal regarding the assessee's request for rectification under section 154 for relief under section 80J for the entire year. The Tribunal held that the matter had been considered and decided by the appellate authorities, making the ITO's rectification unnecessary. The Tribunal emphasized that the issue of relief under section 80J based on the period of working of the Unit was debatable and not a rectifiable mistake under section 154. The appeal was ultimately dismissed based on the precedents and the inapplicability of section 154(1A) in this case. Case-Laws Income Tax Mon, 28 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59862