Sec. 154 of Income Tax Act, 1961— Rectification of Mistake— Disallowances u/s. 36(1)(viia) is a subject matter of litigation and the same cannot be matter of rectification u/s. 154, further, the issue is debatable and the disallowances made by the AO as confirmed by the CIT(A) is bad in law, further, there was no reference to this issue nor any discussion made by the AO in the original order passed u/s. 143(3) and when there is no reference or discussion in the assessment proceedings the order u/s. 154 does not lie and it was found that the contentions made by the ld. AR were not raised before the AO and fairly conceded that if this Tribunal remand the matter to the file of AO the assessee will take the same contentions before this Tribunal, thus, taking into consideration the facts and circumstances of the case, it is proper to remand the issue to the file of AO for its fresh consideration - LOKMANGAL CO-OP. BANK LTD. V/s ASSTT. CIT - [2020] 28 ITCD Online 036 (ITAT-PUNE)