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2021 (9) TMI 242 - AT - Income TaxRectification u/s 254 - Tribunal has restored the issue to the file of the A.O. to examine the applicability of section 6(1)(c) while the assessee’s case is covered by section 6(1)(a) - HELD THAT:- Tribunal has taken a particular view of the matter and restored the issue to the file of the A.O. for examining it. In my view, the same would not constitute mistake apparent from record within the meaning of section 254(2) of the Act. Accordingly, I dismiss the miscellaneous application filed by the assessee.
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