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2016 (6) TMI 1133 - AT - Income TaxRectification of mistake - Held that:- Jurisdiction u/s.254(2) of the Act can be exercised only to rectify an error apparent on the face of the record. The contention in the miscellaneous application, even if true, cannot give raise to any mistake in the order of the Tribunal apparent on the face of the record. The miscellaneous application, in our view, cannot therefore be entertained and the same is hereby rejected.
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