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1983 (8) TMI 107 - AT - Income TaxExtract: .......s, in the present case the Finance Act of 1980 was passed with retrospective effect from 1-4-1972 and in view of the incorporation of section 80J(1A) the present case became a case of mistake apparent from the record in the background of the Amending Act. We hold likewise. 7. In the result, the appeals by the assessee fail and are hereby dismissed.
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