CIT(A) Corrects Error: Building Reclassified as Commercial Property u/s 154 Following AO's Assessment.

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....Rectification u/s 154 - commercial building or residential building - AO has brought on record that the entire building was a commercial building - based on this finding CIT(A) rectified its order - An erroneous finding of fact is undisputedly an error apparent from record rectifiable u/s 154....