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1981 (4) TMI 124 - AT - Income TaxExtract: .......ssee cold not be granted any development rebate in rectification proceedings under s. 154 before which an enquiry was necessary if at all any relief was given to the assessee. Thus ground, therefore, has no force. 7. In the result, the appeal is partly allowed and the ITO is directed to compute the relief under s. 80J afresh in accordance with law.
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