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2001 (4) TMI 72 - RAJASTHAN HIGH COURT
Extract:
.......ITR 199. In the aforesaid circumstances, the conclusion is not far to reach that the present alleged mistake cannot be said to be a mistake which can fall with the precincts of the mistake rectifiable under section 154 of the Act. Accordingly, we answer the second question in the affirmative, i.e., in favour of the assessee and against the Revenue.