In the result, the appeal by the assessee is dismissed

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

1A) of section 154 introduced by the Direct Taxes (Amendment) Act, 1964. In the instant case, the question of the rate applicable to the factory building was admittedly not the subject-matter of the earlier rectification. What was the matter for rectification in the earlier order under section 154 was the question of admissibility of extra shift allowance. In fact