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    <title>2014 (12) TMI 636 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the appeal, quashed the orders of the Tribunal and CIT(A), and set aside the rectification order by the Assessing Officer. The Court ruled in favor of the appellant, emphasizing that the Assessing Officer exceeded his authority in rectifying the order post the CIT(A) decision. The judgment highlighted the importance of clear mistakes on record and the limitations of rectification powers of the Assessing Officer post CIT(A) orders.</description>
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      <description>The High Court allowed the appeal, quashed the orders of the Tribunal and CIT(A), and set aside the rectification order by the Assessing Officer. The Court ruled in favor of the appellant, emphasizing that the Assessing Officer exceeded his authority in rectifying the order post the CIT(A) decision. The judgment highlighted the importance of clear mistakes on record and the limitations of rectification powers of the Assessing Officer post CIT(A) orders.</description>
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