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1970 (4) TMI 44 - CALCUTTA HIGH COURTHeld that order u/s 23A cannot be rectified u/s 35, because section 35 covers any orders made in the proceedings of the regular assessment and not in proceedings under section 23A - but order u/s 23A can be rectifed by ITO u/s 154 of Income-tax Act, 1961
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