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2019 (4) TMI 1481 - AT - Income TaxRectification u/s 254 - mistake apparent from record - non-consideration of decision of tribunal relied upon by the assessee on identical fact - decision subsequently approved by Hon’ble Bombay High Court and revenue’s SLP dismissed by Hon’ble Apex Court - HELD THAT:- After careful consideration, the bench concur with assessee’s submissions since non-consideration of binding judicial precedent of Hon’ble Bombay High Court would constitute mistake apparent from record. Misc. application stands allowed
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