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1993 (7) TMI 30 - GUJARAT HIGH COURTExtract: .......rectifying the first rectification order passed by him. The Appellate Assistant Commissioner and the Tribunal were right in taking the view that the Income-tax Officer was not justified in doing so. We, therefore, answer the question referred to us in the affirmative, that is, against the Revenue and in favour of the assessee. No order as to costs.
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