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    <description>The Tribunal dismissed the miscellaneous application filed by the assessee, finding no mistake in its previous order. The Tribunal reiterated that Rule 27 of the Income Tax (Appellate Tribunal) Rules, 1963, allows a respondent to support the order appealed against on any grounds decided against him but does not permit seeking additional relief beyond what was granted by the CIT(A).</description>
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      <description>The Tribunal dismissed the miscellaneous application filed by the assessee, finding no mistake in its previous order. The Tribunal reiterated that Rule 27 of the Income Tax (Appellate Tribunal) Rules, 1963, allows a respondent to support the order appealed against on any grounds decided against him but does not permit seeking additional relief beyond what was granted by the CIT(A).</description>
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