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1996 (11) TMI 2 - SC - Income TaxIncome-tax Officer was justified in invoking the provisions of section 13 and correcting the error in the order passed on September 16, 1968. The Income-tax Officer by the second order of rectification was not trying to rectify the original order of assessment passed on March 30, 1965, but was seeking to restore it by rectifying the error in the amended order passed on September 16, 1968 - hence second order of rectification was not barred by limitation
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