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2003 (4) TMI 18 - HC - Income TaxRectification of mistake - There is no dispute as to the fact that Explanation 1 substituted in section 234B of the Act was not brought to the notice of the Tribunal or due to oversight it escaped its notice. On bringing this fact to its notice, the Tribunal has rectified its mistake - we are fortified in our views that the Tribunal was justified in correcting the error apparent on the face of the record. Against such an order, by which the Tribunal has corrected its own mistake, we find that no substantial question of law is involved in this and the connected appeals.
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