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2004 (11) TMI 96 - ALLAHABAD HIGH COURTRectification of mistake - "Whether Tribunal has been correct in law in upholding the CIT (Appeals) order directing accepting of the assessee's request made u/s 154, that it was an industrial undertaking and the mistake of its being treated as non-industrial one, was apparent on the face of the record?" - Revenue submitted that the respondent itself had declared it to be a trading company in its return and, therefore, there was no mistake apparent on the record which could have been rectified under section 154 – Held that Tribunal has committed a manifest error of law in upholding the order of the Commissioner of Income-tax (Appeals) for treating the respondent as an industrial company
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