Rectification u/s 254 - violation of the provisions of section 255(3) - appeal heard by a Single Member...

Rectification u/s 254 - violation of the provisions of section 255(3) - appeal heard by a Single Member Bench instead of Division Bench - since the income assessed in the hands of assessee was more than ₹ 50 lakhs, the appeal ought not to have been heard by a Single Member Bench - order suffers from a mistake apparent on the face of record - recalled .....

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