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2012 (5) TMI 753 - RAJASTHAN HIGH COURTRectification of mistake u/s 154 - Held that:- The assessment order could not have been taken up for modification in the name of rectification u/s 154 of the Act. There was no occasion for applying Section 154 of the Act in the present case as allowing of set off in the original assessment could not have been considered to be that of any mistake apparent from the record.
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