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2007 (12) TMI 107 - HC - Income TaxIt is clear from sec. 254 (2) IT Act that the Tribunal has powers to pass an order within 4 years either to rectify any mistake apparent from the record or amend any order passed by it under sub-section (1) - when the Tribunal cannot pass an order beyond 4 years from the date of the original order, the question of entertaining a petition for rectification beyond 4 years will not arise at all – Tribunal rectification order in favour of revenue is set aside – assessee’s appeal allowed
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