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2014 (6) TMI 528 - ITAT DELHIValidity of remand order – Rectification of mistake – Held that:- Revenue contended that the CIT(A)’s directions to the AO to examine the matter and rectify the mistake amounts to setting aside the matter which is not permissible - the ground raised is misconceived - CIT(A) has clearly mentioned that there is no justification for rejecting the petition u/s 154 of the assessee - CIT(A)’s directions to the AO in this regard are consequential and there was no infirmity in the order of the CIT(A) – Decided against Revenue.
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