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2006 (7) TMI 254 - ITAT CHANDIGARH-AExtract: .......er under s. 154 for a subsequent assessment year i.e. 1996-97 is, therefore, unjustified having regard to the provisions of the Act. For the aforesaid reasons, we affirm the conclusion of the CIT(A) in cancelling the order of rectification passed by the AO under s. 154 dt. 30th March, 2001. 7. Accordingly, appeal of the Revenue is hereby dismissed.
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