The assessment was completed u/s 144 wherein the AO has allowed deduction towards interest and remuneration paid to partners. CIT passed the revision order  on the ground that provision of S.184(5) was not considered by the AO.  On appeal the Appellate Tribunal held that once assessment is completed under S.  144, provision of S.  184(5) gets triggered automatically and it will override all other provisions of Act. In instant case, while completing assessment AO overlooked provisions of S. 184(5) and allowed deduction on account of interest/remuneration paid to partners, it certainly made assessment order erroneous and prejudicial to interests of revenue. Accordingly the order of the CIT is affirmed . (AY. 2010 -11)