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1977 (4) TMI 45 - ITAT AHMEDABAD-AExtract: .......any omission on his part that the learned ITO declined to charge interest in the original assessment. We see force in the assessee s argument and we are unable to agree that there existed a glaring mistake capable of rectification under s. 154(1). As least the existence of mistake was debatable fact. The assessee succeeds. 5. The appeal is allowed.
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