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    <title>2017 (12) TMI 1561 - ITAT KOLKATA</title>
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    <description>Where a mistake apparent from the record is established from the Tribunal&#039;s own record, recall under section 254(2) of the Income-tax Act, 1961 is permissible. The Tribunal examined its log book and case record, found that the facts stated in the miscellaneous application were correct, and concluded that the earlier order contained such an apparent mistake. It held that recalling the order would serve the interest of justice and accordingly recalled the earlier order, allowing the miscellaneous application in favour of the assessee.</description>
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      <description>Where a mistake apparent from the record is established from the Tribunal&#039;s own record, recall under section 254(2) of the Income-tax Act, 1961 is permissible. The Tribunal examined its log book and case record, found that the facts stated in the miscellaneous application were correct, and concluded that the earlier order contained such an apparent mistake. It held that recalling the order would serve the interest of justice and accordingly recalled the earlier order, allowing the miscellaneous application in favour of the assessee.</description>
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