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2000 (10) TMI 34 - HC - Income TaxExtract: .......plication of section 154 of the Act to the facts of the case. In the background of legal propositions, which we have analysed, the inevitable conclusion is that so-called mistakes were not of the nature covered by section 154 of the Act. Our answer to the question is, therefore, in the affirmative, in favour of the assessee and against the Revenue.
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