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1983 (8) TMI 98 - AT - Income TaxExtract: ....... the ITO was incompetent to pass the order of rectification in terms of section 13. 5. In view of what has been stated above, we decline to go into the merits of the case as in our opinion, the second ground taken by the department does not arise out of the order of the Commissioner (Appeals). 6. In the result, the departmental appeal is dismissed.
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