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1997 (7) TMI 29 - HC - Income TaxExtract: ......., as already seen, points out to a mistake apparent from the record, which was required to be rectified. Thus, the audit note did not constitute information within the meaning of section 59(b) of the Act. The question of law, referred to this court, is, therefore, answered in the negative, i.e., in favour of the assessee and against the Department.
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