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1996 (1) TMI 116 - HC - Income TaxExtract: .......nterfere, under the garb of rectification, a decision on the merits could not be given. Hence, we are of the opinion that the view taken by the Tribunal in its order dated December 23, 1983, was beyond the scope of rectification under section 254(2) of the Act. Hence, we answer both these questions in favour of the Revenue and against the assessee.
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