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2017 (4) TMI 65 - ALLAHABAD HIGH COURTRectification of mistake - Held that:- Scope of Section 154 is very limited. If there was any erroneous order passed by any Assessing Authority which has caused prejudice to Revenue, the proper course would have been to take recourse to the remedy available elsewhere, for example Section 263 but in clandestine manner the power of rectification cannot be exercised. We, therefore, answer question in favour of Assessee and against Revenue.
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