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2012 (12) TMI 1030 - ITAT DELHIExtract: .......na High Court in CIT vs. Balwant Singh Arora (1989) 180 ITR 400 (P&H)., cross appeals have to be heard simultaneously. In view of the foregoing, plea of the assessee that a mistake requiring rectification has crept in the aforesaid order dated 30th April, 2010 is baseless and devoid of merit. 6. In result, miscellaneous application is rejected.
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