Where AO has passed rectification order u/s.154 in case wherein an appeal has already filed against the previous order, such order was to be considered valid, as AO could not be deprived of filing a rectification order merely because assessee has filed an appeal against the original order. (AY. 2013-14)
Fiserv India P. Ltd. v. ACIT (2020) 196 DTR 337 / 206 TTJ 669 (SMC) (Delhi)(Trib.)
S. 154 : Rectification of mistake-Pending appeal in appellate forum cannot restrict the AO to pass a rectification order. [S. 143(3), 250]