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2005 (8) TMI 57 - GUJARAT HIGH COURTAction under section 154 - mistake apparent from record – change of opinion - "Whether Tribunal was right in holding that when the judgment of the hon'ble Supreme Court was there before passing the assessment order, and despite, the Assessing Officer had made assessment without following the Supreme Court judgment and later took an action under section 154, the action is change of opinion and is not correction of mistake apparent from record and cannot be rectified by way of an action under section 154?" - Tribunal was, therefore, right in holding that the action under section 154 of the Act could not be sustained in the absence of any mistake apparent from record and no rectification was permissible. The impugned order of the Tribunal is, therefore, upheld
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