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    <title>2012 (9) TMI 266 - DELHI HIGH COURT</title>
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    <description>The High Court quashed the Tribunal&#039;s rectification order and reinstated the original order, stating that the Tribunal&#039;s actions constituted a review rather than a rectification, exceeding its jurisdiction under Section 254(2) of the Income Tax Act. The assessee was advised to pursue appellate remedies if dissatisfied with the original decision. The writ petition was granted without costs.</description>
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      <description>The High Court quashed the Tribunal&#039;s rectification order and reinstated the original order, stating that the Tribunal&#039;s actions constituted a review rather than a rectification, exceeding its jurisdiction under Section 254(2) of the Income Tax Act. The assessee was advised to pursue appellate remedies if dissatisfied with the original decision. The writ petition was granted without costs.</description>
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