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2012 (9) TMI 663 - HC - Income TaxDismissal of Appeal - non deciding the Department's appeal by treating it infructuous being duplicate - Held that:- Tribunal was not correct in observing that the department had filed duplicate appeals. The department had challenged two different orders one passed under Section 143 (1) (a) and other under Section 154 separately. The apparent mistake, which was sought to be corrected, before the Tribunal by an application dated 11.5.2000, Tribunal committed error in law in failing to take into consideration the application dated 11.5.2000, for correction of the mistake - The matter is remanded back to the Tribunal to consider the Appeal on merits after deciding the application dated 11.5.2000 for correction of the mistake - in favour of Revenue.
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