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2004 (5) TMI 231 - AT - Income TaxExtract: .......asonable if we take in view the trend of the various legislative intentions aforesaid providing for four years time limit for any rectification. 34. In the result, the Miscellaneous Application of the assessee is dismissed as the order of the Tribunal cannot be rectified after the end of four years from the date of the order sought to be rectified.
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