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1994 (2) TMI 112 - AT - Wealth-taxExtract: .......ase, the rectification made cannot be held to be legal and proper in the light of decisions of High Courts cited above. The mistake sought to be rectified has to be held to be not apparent from the record and rectification proceedings taken as unjustified. The rectification made is accordingly cancelled. In the result, assessee s appeal is allowed.
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