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Income Tax - Highlights / Catch Notes

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Rectification of mistake - the finding arrived at in the ...

Income Tax

April 30, 2020

Rectification of mistake - the finding arrived at in the impugned order on the basis of the decision, which was was not cited or discussed by either the applicant or the respondent at any stage, should have been brought to the notice of the concerned parties. Inadvertently, the Bench failed to bring to the notice of the parties the above decision. MAs are allowed.

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