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1975 (10) TMI 8 - MADHYA PRADESH HIGH COURTExtract: .......h the assessee. In those circumstances, their Lordships held that the requirements of the proviso were amply met, and the order of rectification could not be held to be invalid. That precisely is the case here. The second point must, therefore, also fail. The petition, therefore, fails and is dismissed with costs. Hearing fee Rs. 100, if certified.
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