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1991 (3) TMI 189 - AT - Income TaxExtract: .......cquisition was wrongly taken at nil in the assessment order and same now be permitted to be apportioned on the basis of purchase deed. In our view, the case does not fall under s. 254(2) of IT Act and Tribunal did not commit any mistake which could be rectified under the above provisions. 6. In the result, the miscellaneous application is rejected.
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