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1994 (3) TMI 87 - ANDHRA PRADESH HIGH COURTExtract: .......or other sources will not constitute an apparent error on the face of the records which alone confers jurisdiction on the officer concerned to rectify any order. We respectfully agree with the view of the Karnataka High Court. In the result, we answer the two questions in the affirmative, in favour of the assessee and against the Revenue. No costs.
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