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2004 (9) TMI 322 - AT - Income TaxExtract: .......mandatory provision of the Act constitutes a mistake apparent on record. There cannot be any quarrel about this proposition. But what we were called upon to overlook in this case were the mandatory provisions of section 115-JA. Hence, the application under section 154 was rightly rejected. 13. In the result, the appeal of the assessee is dismissed.
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