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2007 (6) TMI 194 - HC - Income TaxAO sought rectification of order as sec. 115J replaced by 115JA - Rectification application rejected by tribunal on ground that deduction granted by taking the correct figure from the audit certificate produced by the assessee is a debatable issue - mistake apparent on the record must be an obvious mistake - A debatable issue could be considered only under regular assessment - no rectification proceedings can be initiated u/s 154, in case of debatable issue - no error in Tribunal’s order
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