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    <description>Questions concerning the Tribunal&#039;s recall of its earlier order, its power to review or rectify, and the alleged absence of a mistake apparent from the record were held not to arise from the impugned order. The High Court also found that the remaining proposed issue depended on appreciation of facts already on record and therefore did not constitute a question of law fit for reference under section 256(2) of the Income-tax Act, 1961. The application for reference was accordingly rejected because no referable question of law arose from the Tribunal&#039;s order.</description>
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