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1998 (2) TMI 161 - AT - Income TaxExtract: .......rusal of records that there exist a cleavage of judicial opinion on this point. As such, it cannot be construed to be an apparent mistake. In our opinion, in the facts of the present case, provision of s. 154 cannot be resorted to. We, therefore, decide this appeal in favour of the assessee. 4. In the result, appeal of the assessee, stands allowed.
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