Bench: The Assessing Officer In The Course Of The Proceedings Subsequent To The Order Passed Under Section 148A(D) Of The Income Tax Act, 1961 Dated 19Th April, 2023. 2. During The Pendency Of The Proceedings The Assessment Has Been Completed & The Assessment Order Has Been Passed On 13.03.2025 Which Is Sought To Be Brought

68 is to be calculated as per the provisions of Section 115BBE which is required to be rectified. Despite opportune, the assessee did not respond and the assessing officer came to the conclusion that it is an inadvertent mistake which is apparent from the record and, accordingly, passed an order dated 08.04.2019 under Section 154