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2004 (2) TMI 727 - HC - Income TaxExtract: ....... by a long drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from the record". In view of the aforesaid judgment of the Apex Court, we do not find that this is a fit case to call for a question of law. 4. The application is accordingly rejected.
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