Rectification u/s 154 Corrects Omission of Bank FDR Interest in Assessment Order, Not a Debatable Issue.
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....Rectification of mistake u/s 154 - Assessment order does not include income from other sources mainly on account of bank FDR interest - it is a clear-cut case of the AO carrying out rectification of a glaring and patent mistake committed in the original assessment order. By no standard, it can be construed as a debatable point amenable to two views.- AT....


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