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1991 (12) TMI 77 - AT - Income TaxExtract: .......mmissioner. It is not altogether a different subject matter. All the arguments that could be made pertaining to addition of Rs. 41,000 would form part of the same subject matter. Consequently powers under section 154 could not have been exercised in the present case. The ITO was justified in refusing to rectify the order. 5. The appeal is dismissed
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