Taxpayer's Appeal Dismissed: No Evidence or Errors Found by Revenue Authority u/s 143(1) of Income Tax Act.

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....Rectification u/s 154 - The AO had only denied the relief in the absence of any such clear cut evidence and the ld. AR has also failed to point out as to what was the mistake committed by the Revenue Authority while processing the return u/s 143(1) of the Act. - No merit in the appeal of the assessee - AT....