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2008 (3) TMI 322 - PUNJAB AND HARYANA HIGH COURTRectification of mistake – assessment – held that - The order dated February 28, 1995, passed by the Assessing Officer under section 143(3) read with section 263 of the Act had attained finality and it was only the order dated February 2, 1996, passed by the Assessing Officer under section 154 of the Act, seeking rectification, which was the subject-matter of challenge before the Commissioner of Income-tax (Appeals). However, the Commissioner of Income-tax (Appeals) illegally set aside the assessment order dated February 28, 1995, passed under section 143(3) of the Act, vide his order dated October 4, 1996 (A-2), with a direction to the Assessing Officer to examine the issue in the light of the provisions of section 50 of the Act - the Commissioner of Income-tax (Appeals) did not enjoy any jurisdiction to set aside the appeal in rectification order
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