Rectification Order Overturned: Section 154 Cannot Withdraw Section 80P Deductions Previously Granted.

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....Rectification u/s 154 - deduction u/s 80P - a mistake apparent on the record must be an obvious and patent mistake - considering the fact that assessee had been allowed deduction u/s 80P in earlier assessment years, AO could not have proceeded to withdrew the deduction u/s 80P in the order u/s 154 - rectification order set aside....