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2004 (7) TMI 79 - HC - Income TaxScope of section 154 - subsequent decision of the Supreme Court - In impugned order, single judge had found that rectification sought for in this case by the Department does not come within the narrow scope and ambit of section 154 - power of the Settlement Commission in waiving interest under sections 234A, 234B and 234C - The appeal fails and is hereby dismissed. The order of the learned single judge is hereby affirmed. The order of rectification impugned in the writ petition is hereby set aside and quashed.
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