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1982 (1) TMI 105 - ITAT JAIPURExtract: .......ITO at the stage of the original assessments. The ITO having not possessed any jurisdiction to waive interest in the orders passed u/s 155, he committed a mistake apparent from record and rightly resorted to s 154 for rectifying such mistake. 6. In the result, whereas the cross-objection Nos. 137,131,133 and 138 are allowed, the rest are dismissed.
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