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2003 (2) TMI 38 - HC - Income TaxThe income-tax authorities contended that as per the interpretation of law made by the apex court certain deductions were not admissible and therefore there, was "a mistake apparent from the record" and therefore rectifiable under section 154 of the Income-tax Act. Accordingly, notices dated January 16, 1995, for both the aforesaid assessment years under section 154 of the Income-tax Act, 1961, were issued to the petitioner. - This court is of the view that the Explanation added to rule 1 of Order 47 of the Code of Civil Procedure in order to define an error or mistake apparent on the face of the record is equally applicable to section 154 of the Income-tax Act, 1961. In construing section 154 of the Income-tax Act, 1961, the court is justified in taking into consideration other enactments where identical provision has been defined by the same Legislature. - In the result, this application succeeds. The notices dated January 16, 1995, being annexure F to the petition are quashed and declared null and void.
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