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    <title>2019 (5) TMI 1733 - ALLAHABAD HIGH COURT</title>
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    <description>A demonstrable arithmetical error in the tax demand could be corrected in revision, and the demand on brick purchases was reduced accordingly. However, a factual objection concerning assessment of different articles was not open at the revisional stage because it had not been raised before the appellate authorities. The demand was therefore corrected from Rs. 4,78,250/- to Rs. 47,825/- on brick purchases of Rs. 9,56,000/-, and the revisions were disposed of to that extent, with the remaining challenge left undisturbed by the HC.</description>
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      <description>A demonstrable arithmetical error in the tax demand could be corrected in revision, and the demand on brick purchases was reduced accordingly. However, a factual objection concerning assessment of different articles was not open at the revisional stage because it had not been raised before the appellate authorities. The demand was therefore corrected from Rs. 4,78,250/- to Rs. 47,825/- on brick purchases of Rs. 9,56,000/-, and the revisions were disposed of to that extent, with the remaining challenge left undisturbed by the HC.</description>
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