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1973 (8) TMI 13 - HC - Income Tax"Whether on the facts and in the circumstances of the case it was competent for the Income-tax Officer to pass orders under section 154 on the ground that there was a mistake apparent from the record ?" - We, answer the question that it was not competent for the Income-tax Officer in the facts and circumstances of the case to pass orders under section 154 on the ground that there was a mistake apparent from the record
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