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    <description>The Tribunal allowed the miscellaneous application for rectification under sub-section (2) of Sec. 254 of the Income-tax Act, 1961. It was found that crucial judicial pronouncements were omitted during the appeal&#039;s disposal, constituting a mistake apparent from the record. The order was recalled to re-adjudicate the specific ground of appeal raised by the assessee, supported by references to relevant cases. The Tribunal directed the matter to be re-fixed for further proceedings based on the reviewed observations.</description>
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