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1979 (6) TMI 68 - ITAT GAUHATIExtract: .......are of the opinion that in the present case the alleged mistake of the ITO having granted interest under s. 214 on amounts which do not qualify is not a mistake apparent from record and it follows that he could not rectify it under the provisions of s. 154 of the Act. Hence we cancel the rectification order. 6. In the result, the appeal is allowed.
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