Assessee-HUF claimed deduction under 54B of the Act.  The Assessing Officer duly examined the claim in scrutiny assessment proceedings and claim of assessee was allowed while certain expenses were only disallowed.  However, later on, Assessing Officer took view that an HUF was not entitled to deduction in relevant assessment year 2012-13 as same had been made available to an HUF by Finance Act, 2012 with effect from 1.4.2013, he, therefore, held that a mistake apparent on record had occurred in assessment order and initiating rectification proceeding disallowed assessee’s claim. On appeal the Tribunal held that it was a highly debatable issue whether in pre-amended provisions of section 54B, word ‘assessee’ meant an individual only or it included an ‘HUF’ also, since in amended section 54B, as amended by Finance Act, 2012, it had been specifically mentioned that ‘assessee being an individual or his parent or an HUF’ but no such words were mentioned in section 54B prior to such amendment and wording prior to amendment was ‘assessee or a parent of his’. Accordingly issue being highly debatable on which there might conceivably be two opinions, powers under section 154 could not be exercised as issue had already been examined by Assessing Officer in scrutiny assessment proceedings. (AY. 2012-13)