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1969 (11) TMI 12 - ALLAHABAD HIGH COURTWhether the Commissioner of Income-tax, U.P., was competent to cancel a previous order passed by him allowing interest on excess income-tax paid by an assessee - the Commissioner had at no stage passed any order in revision under section 263 or 264 of the new Act - so, the Commissioner had no power to rectify any mistake under cl. (c) of sub-s. (1) of section 154 of the new Act
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