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2012 (8) TMI 1193 - ITAT CHENNAIExtract: .......e judgement of the Hon'ble Orissa High Court has held that second application for rectification is not maintainable under the provisions of section 254 of the Income Tax Act, 1961. Therefore, the present Miscellaneous Petition is dismissed being not maintainable. Order pronounced in the open court on Friday, the 24th of August, 2012 at Chennai.
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