CIT(A) wrongly rectified order u/s 154; applicability date of Section 56(2)(viib) deemed debatable, not a clear mistake.

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....Rectification u/s 154 by CIT(A) - date of applicability of provision of Section 56(2)(viib) - we are not interpreting the provision as such as to the date of applicability but only examining the issue as to whether the issue is debatable - since it is debatable issue in view of the contrary view taken by the Hon’ble Jurisdictional High Court - not a mistake apparent on record - CIT(A) wrongly rectified the order.....