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Impugned order Ext.P7 dated 5-6-2020 is quashed and matter is remitted to 1strespondent to decide the rectification application Ext.P6 afresh, in accordance with law, after affording an opportunity of being heard to the petitioner.

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Section 154 of the Income-tax Act, 1961—Rectification of mistake—ERNAKULAM DISTRICT POSTS TELECOM AND BSNL EMPLOYEES CO-OPERATIVE SOCIETY LTD. vs. ITO.[2020] 26 ITCD Online 144 (KER)

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