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2013 (7) TMI 1067 - AT - Income TaxExtract: ........ In such circumstances, we are of the view that this is a debatable issue and Assessing Officer has no jurisdiction to exercise power of rectification u/s.154 of the Act. Hence, on jurisdictional issue, we allow the appeal of the assessee. 9. In the result, assessee’s appeal stands allowed. Order is pronounced in the open court on 11.07.2013
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