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2013 (12) TMI 1733 - AT - Income TaxExtract: .......while acting u/s. 154 of the Act. Once this is a position, we are of the view that the CIT(A) has rightly quashed the rectification proceedings carried out by the AO u/s. 154 of the Act. We confirm the same. Appeal of revenue is dismissed. 6. In the result, appeal of revenue is dismissed. 7. Order is pronounced in the open court on 19th Dec., 2013.
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