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1972 (9) TMI 19 - BOMBAY HIGH COURTIn this petition under article 226 of the Constitution, the petitioner company, which is a private limited company, has challenged the legality of the orders dated August 27, 1965, and September 23, 1965, made by the Income-tax Officer under section 35 of the Income-tax Act, 1922, whereby he rectified in respect of the assessment years 1960-61 and 1961-62 two previous orders made under section 23A of the Act on June 26, 1963 - mistake in levying the super-tax at 37% cannot be rectified under section 35
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