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2003 (5) TMI 202 - AT - Income TaxExtract: .......om record, the Assessing Officer had correctly rectified the same under section 154 of Income-tax Act, 1961. Therefore, the order of CIT(A) in sustaining such order does not suffer from any illegality or infirmity and the same is upheld. All the grounds of appeal of the assessee are dismissed. 26. In the result, appeal of the assessee is dismissed.
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