Kerala HC directed CIT(A) to consider pending rectification application as AO initiated recovery proceedings

INCOME TAX : Where assessee claimed deduction under section 80P and both Assessing Officer and Commissioner (Appeals) disallowed deduction and assessee aggrieved by order of Commissioner (Appeals) file application for rectification of mistake and in meanwhile Assessing Officer initiated steps to recover disputed tax from assessee, Commissioner (Appeals) was to be directed to consider application of assessee without much delay

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