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2008 (8) TMI 93 - HC - Income TaxApplication for rectification of mistake on ground of mistake apparent from record - assessee claim of non-leviability of interests under sections 139(8) and 215/217 - Tribunal, held that application u/s 154 was not maintainable after four years from the date of intimation – order of tribunal is justified – no question of law arise - further, Section 154 of the Act could not be invoked where two views are possible
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