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    <description>The Tribunal allowed the Assessee&#039;s appeal, emphasizing that the A.O. erred in rectifying the order under Section 154 as the matter had already been considered and decided by CIT(A). The Tribunal upheld the principle of finality of orders and the correct application of Section 154(1A) in this context.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal, emphasizing that the A.O. erred in rectifying the order under Section 154 as the matter had already been considered and decided by CIT(A). The Tribunal upheld the principle of finality of orders and the correct application of Section 154(1A) in this context.</description>
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