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2013 (6) TMI 842 - AT - Income TaxExtract: .......n regular appeal No. 05/Agra/2013, therefore, similar appeal arising out of rectification order u/s. 154 would not be maintainable. The departmental appeal fails and is accordingly dismissed. As a result, the department appeal in ITA No. 04/Agra/2013 is dismissed. 7. In the result, both the appeals are dismissed. Order pronounced in the open court.
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