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1997 (3) TMI 13 - SC - Income TaxIn view of the special provision for rectification of an assessment order contained in section 155(5) the general power of rectification contained in section 154 was not applicable and that the power under section 155(5) could not be invoked in the facts of the present case because there was no transfer of plant by the assessee-firm. The appeal by revenue, therefore, fails
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