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2004 (11) TMI 24 - HC - Income TaxAppeal - Assessee has preferred this appeal under section 260A aggrieved by the order dated April 24, 2003, passed by the Tribunal, "H" Bench, Mumbai, on the application u/s 254(2) seeking rectification of mistake in the order of the Tribunal dated October 24, 2002. - In a given case where as the consequence of an order passed on the rectification application under section 254(2), the amendment in the order passed in appeal under section 254(1) takes place, such amended order in appeal as a consequence of the order passed in the rectification application, however, shall be amenable to appeal under section 260A. In so far as the present case is concerned, the assessee has only challenged the order of the Appellate Tribunal rejecting the application of rectification, the appeal under section 260A is not maintainable. – appeal is dismissed
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