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2012 (10) TMI 397 - AT - Income TaxRectification of Order u/s 254 - Whether non-consideration of a decision of Jurisdictional Court or of the Supreme Court can be said to be a "mistake apparent from the record” - Held that:- it is settled principle of law that the decision of the jurisdictional High Court or the Hon’ble Supreme Court rendered prior to or even subsequent to the order, will constitute mistake apparent from the record within the meaning of Section 254 (2) and it should be corrected by the Tribunal. Decision of Apex Court in ACIT Vs. Saurashtra Katch Stock Exchange of India (2008 (9) TMI 11 - SUPREME COURT) followed.
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