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1973 (1) TMI 9 - KERALA HIGH COURT" Whether the Income-tax Appellate Tribunal was right in law in permiting the Income-tax Officer to dispute the, reduction of Rs 8,730, given by the Appellate Assistant Commissioner, on the, basis of a report submitted by him, conceding the claim of the assessee ? - Whether there is an estoppel in regard to rectification of assessment" – Held, no, If a bona fide mistake has been committed in an assessment, it is open to the department to rectify the mistake
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