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2016 (7) TMI 673 - HC - Income TaxRectification of mistake - applicability of provisions of Section 115JB - Held that:- Applicability of Section 115JB of the Act was in issue before the Tribunal, and was decided by the Tribunal, the same could not be revived in subsequent proceedings; and the present application could not be entertained, and the order of the Tribunal dated 19.03.2010 could not recalled, as it would amount to review. The Tribunal held that the so-called mistake, pointed out in the M.A, was not in the nature of a mistake envisaged under Section 254(2) of the Act. The M.A. was dismissed. No mistake necessitating its rectification under Section 254(2) of the Act
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