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Rectification of mistakes.

Section 47 - Act - APPELLATE TRIBUNAL - Other Direct Tax / Income Tax - Section 47 - 47. (1) The Appellate Tribunal or the Adjudicating Authority may, in order to rectify any mistake appar .....

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(2) No amendment shall be made under sub-section (1), if the amendment is likely to affect any person prejudicially, unless he has been given notice of intention to do so and has been given an opportu .....

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