Assessing Officer made disallowance under section 14A. Assessee filed appeal before Commissioner (Appeals) but did not press ground of disallowance made by Assessing Officer.CIT(A) partly allowed the appeal. Thereafter Commissioner (Appeals) issued notice to assessee seeking to rectify order passed in appeal. Assessee objected to proposed rectification  Commissioner (Appeals) in an order passed under section 154 rejected objections preferred by assessee and directed Assessing Officer to enhance disallowance under section 14A. On appeal the Tribunal affirmed the order of the CIT(A). On appeal the Court held that since assessee itself had accepted disallowance under section 14A, it was not a debatable issue and Commissioner (Appeals) after following due procedure as contemplated under law including issuance of notice and after considering objections of parties, rectified error and made disallowance, same was within purview of provisions of Act. Appeal is dismissed. (AY. 1999-2000)