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    <title>2006 (8) TMI 233 - ITAT CHANDIGARH-A</title>
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    <description>The Tribunal rectified typographical errors, acknowledged oversight in considering decisions of five companies, corrected findings not recorded by CIT(A) in other cases, and clarified its jurisdiction under section 254(2) despite pending appeals under section 260A. The Tribunal allowed the miscellaneous applications, emphasizing the importance of justice and rectifying mistakes to prevent miscarriage of justice. It concluded that there was no conflict between sections 254(2) and 260A, retaining jurisdiction to rectify mistakes even with pending appeals. The decision was detailed, addressing all issues comprehensively.</description>
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      <description>The Tribunal rectified typographical errors, acknowledged oversight in considering decisions of five companies, corrected findings not recorded by CIT(A) in other cases, and clarified its jurisdiction under section 254(2) despite pending appeals under section 260A. The Tribunal allowed the miscellaneous applications, emphasizing the importance of justice and rectifying mistakes to prevent miscarriage of justice. It concluded that there was no conflict between sections 254(2) and 260A, retaining jurisdiction to rectify mistakes even with pending appeals. The decision was detailed, addressing all issues comprehensively.</description>
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