The claim of assessee u/s 54B of the Act was accepted by the AO  by assessing the income u/s 143(3) of the Act.  The rectification order was passed u/s 154 of the Act   by observing that deduction u./s 54B is available only to an individual assessee and not to HUF till the AY. 2012 -13 . It is only  vide Finance Act , 2012 claim is allowable to the HUF with effect from 1-4 -2013  i.e. from the AY. 2013 -14 onwards.  Relevant assessment year being AY. 2012-13 the claim was wrongly allowed . Order of the AO is up held by the CIT (A) . On appeal the Tribunal held that  whether the  assessee means  individual only or it includes HUF is a debatable issue accordingly  the  rectification order is held to be not valid in law  . ( ITA No. Chd/2019 dt . 6-7 -2020) (AY. 2012 -13)