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2008 (5) TMI 22 - SC - Income TaxSection 254(2) deals with the powers of Tribunal to rectify mistakes - second part of section 254(2), refers to rectification on an application being made by the AO or by assessee pointing out the mistake apparent from the record - Once the assessee has moved the application within 4 years from the date of appeal, the Tribunal cannot reject that application on the ground that four years have lapsed , which includes the period of pendency of the application before the Tribunal
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