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    <title>2000 (11) TMI 66 - PUNJAB AND HARYANA High Court</title>
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    <description>The High Court allowed the petition under section 256(2) of the Income Tax Act, 1961, instructing the Tribunal to refer the question regarding the charging of interest under section 139(8) for the assessment year 1975-76 to the High Court for further consideration and resolution. The Court held that the Tribunal erred in allowing the application under section 154, emphasizing that a decision in one case cannot be the basis for finding a mistake in another order.</description>
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      <description>The High Court allowed the petition under section 256(2) of the Income Tax Act, 1961, instructing the Tribunal to refer the question regarding the charging of interest under section 139(8) for the assessment year 1975-76 to the High Court for further consideration and resolution. The Court held that the Tribunal erred in allowing the application under section 154, emphasizing that a decision in one case cannot be the basis for finding a mistake in another order.</description>
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