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1996 (11) TMI 479 - SC - Income TaxExtract: .......ew of the matter, it is not necessary to go into the contention of the assessee that Section 14 of the Surtax Act was amended only on 1st April, 1971 and the power under the amended Section could not be utilised for passing a second rectification order on 21st April, 1971. 10. The appeal, therefore, is dismissed. There will be no order as to costs.
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