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1993 (3) TMI 146 - ITAT COCHINExtract: .......essee in an assessment under section 143(1)(a) of the Act. Therefore he ought to have rectified the same in a petition under section 154 of the Act. These aspects of the matter were not properly appreciated by the CIT (Appeals) in his detailed order, and as a result, we are not persuaded to sustain his order. 8. In the result, the appeal is allowed
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