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1985 (4) TMI 104 - ITAT CALCUTTA-BExtract: .......onstitute apparent mistake on the face of the record so as to justify the recalling of the order for the purpose of hearing him again. In the circumstances, I am inclined to agree with the learned Accountant Member that this is not a fit case for recalling the order. 7. The order will now go to the Bench for decision according to the majority view.
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