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1999 (3) TMI 11 - SC - Income Tax
Rectification Of Mistakes - Revenue has not been able to satisfy us that it shows any apparent error upon the record. Reference to documents outside the record and the law is impermissible when applying the provisions of section 154 - hence Tribunal was not justified in upholding the finding of the CIT (Appeals) who cancelled the order of the Assessing Office passed on June 18, 1991, under section 154