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2011 (1) TMI 226 - AT - Income TaxRectification of mistakes - It is true that sub-section (2) of section 254 can be invoked only in a situation if there is a mistake in the order passed by the Tribunal under sub-section (1) of section 254 - An order rejecting an application for rectification u/s 254(2) cannot be rectified u/s 254(2) - Indisposition of the counsel constitute reasonable cause for nonappearance on the fixed date of hearing - This ground cannot constitute any cause to recall of the said order as what was done in that order was to bring the earlier order in conformity with the decision of the Hon’ble Apex Court rendered subsequently - The miscellaneous application filed by the assessee which is rejected and dismissed
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