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    <title>2014 (7) TMI 643 - BOMBAY HIGH COURT</title>
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    <description>The High Court allowed the petition challenging the Income Tax Appellate Tribunal&#039;s order on a rectification application. The Court directed the Tribunal to recall its 2013 order for a fresh hearing, emphasizing the importance of considering the earlier Tribunal order from 2010. The decision focused on procedural correctness, ensuring parties do not suffer due to Tribunal mistakes. The judgment set aside the Tribunal&#039;s 2013 order, instructing a reevaluation without influence from the Court&#039;s observations, without delving into the merits of the case.</description>
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