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1979 (8) TMI 23 - CALCUTTA HIGH COURT
Extract:
.......led the ITO to rectify the mistake under the impugned notice under s. 154 of the I.T. Act, 1961, the same would result in the enlargement of the period prescribed for such rectification under sub-s. (7) of s. 154 and the order of rectification would be in violation of the said sub-section. There will be no order as to costs. R. M. DATTA J.-I agree.
