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1980 (4) TMI 101 - HC - Income TaxExtract: .......e-enacted the provisions of s. 154 of the Act in it, thus entitling the ITO to pass a rectification order where the ingredients of the proviso stand satisfied. For the reasons recorded above, the question of law referred to us is answered in the negative, i.e., in favour of the revenue and against the assessee, with costs. G. C. MITTAL J.--I agree.
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