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    <title>2006 (11) TMI 96 - HIGH COURT, GAUHATI</title>
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    <description>The High Court upheld the decision of the Income-tax Appellate Tribunal, ruling that the Tribunal correctly dismissed the appellant&#039;s miscellaneous application under section 254(2) of the Income-tax Act. The Court emphasized that the Tribunal&#039;s power under this section is limited to rectifying mistakes apparent from the record and cannot revisit its final order. The Court found no substantial question of law in the appeal, as the Tribunal&#039;s rejection of the application was in accordance with the law, resulting in the appeal being dismissed.</description>
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    <pubDate>Wed, 22 Nov 2006 00:00:00 +0530</pubDate>
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      <title>2006 (11) TMI 96 - HIGH COURT, GAUHATI</title>
      <link>https://www.taxtmi.com/caselaws?id=2283</link>
      <description>The High Court upheld the decision of the Income-tax Appellate Tribunal, ruling that the Tribunal correctly dismissed the appellant&#039;s miscellaneous application under section 254(2) of the Income-tax Act. The Court emphasized that the Tribunal&#039;s power under this section is limited to rectifying mistakes apparent from the record and cannot revisit its final order. The Court found no substantial question of law in the appeal, as the Tribunal&#039;s rejection of the application was in accordance with the law, resulting in the appeal being dismissed.</description>
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      <pubDate>Wed, 22 Nov 2006 00:00:00 +0530</pubDate>
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