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1985 (11) TMI 84 - ITAT CHANDIGARHExtract: .......plicable for the three assessment years under appeal, In view of the above discussion, I have no hesitation in confirming the order of the AAC holding that there were mistakes of law apparent from the record which the ITO should have rectified by invoking the provisions of s. 154. 7. In the result, all the three appeal by the Revenue are dismissed.
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