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1981 (7) TMI 150 - AT - Income TaxExtract: ....... whether there is, because of merger, an existing order of the ITO for rectification, whether the mistake is in the appellate order or whether it is the subsisting order because of merger, or whether s. 154(1A) is applicable or not and the like. So on that reason of debatable point also s. 154 cannot be invoked. 4. All the four appeals are allowed.
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