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1996 (2) TMI 83 - HC - Income TaxExtract: ....... section 32A of the Act. The mistake was apparent on the face of the record and, therefore, the authorities invoked section 154 of the Act and rectified the mistake. In this view of the matter, the view taken by the Tribunal appears to be correct and justified. We, accordingly, answer the questions in favour of the Revenue and against the assessee.
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