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1979 (9) TMI 101 - AT - Income TaxExtract: .......nt involved in this appeal is not free from difficulty and, therefore, such a matter could not be reopened in proceedings under s. 154, the scope of which is limited to errors apparent from the record. The ITO could not change his opinion in the manner in which he has done. The appeal is accordingly accepted and the order under s. 154 is set aside.
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