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1983 (11) TMI 89 - ITAT BANGALOREExtract: .......ioner (Appeals) had power in confirming the order of the ITO made under section 154 as there is a mistake in the assessment order in view of the above amendment. The decision of the Bombay High Court in J.M. Shah s case is distinguishable. Thus, we uphold the order of the Commissioner (Appeals). 4. In the result, the appeals fail and are dismissed.
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