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1978 (12) TMI 91 - ITAT MADRAS-AExtract: .......ich there may be conceivably two opinions. Since the mistake sought to be rectified is a debatable issue, it cannot be termed as a mistake apparent from record and amenable to the rectification-jurisdiction of the ITO. The rectification orders passed by the ITO cannot, therefore, be legally sustained. 8. In the result, both the appeals are allowed.
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