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1999 (3) TMI 109 - AT - Income TaxExtract: ....... correct in revising the assessment through the order of rectification under section 154. For that reason also we find that the CIT(Appeals) was justified in not upholding the order passed by the Assessing Officer. 7. In the above circumstances, we uphold the order of the first appellate authority. This appeal by the revenue is therefore dismissed.
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