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1995 (2) TMI 145 - AT - Income TaxExtract: .......tive and or disjunctive. But to carry out the intention of the Legislature it may be necessary to read and in place of the conjunction or and vice versa. Under the aforesaid circumstances we do not find any infirmity in the order passed by the Commissioner (Appeals), as the error was apparent on the face of the record. Hence the appeal is dismissed
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