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    <description>The Tribunal dismissed the miscellaneous applications filed by the assessee, stating that there was no mistake apparent from the record that warranted rectification under Section 254(2) of the Income Tax Act, 1961. The Tribunal had considered the relevant precedent and facts, and the decision reached was a matter of judgment, not an apparent error. The order was pronounced on 21/12/2020.</description>
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      <description>The Tribunal dismissed the miscellaneous applications filed by the assessee, stating that there was no mistake apparent from the record that warranted rectification under Section 254(2) of the Income Tax Act, 1961. The Tribunal had considered the relevant precedent and facts, and the decision reached was a matter of judgment, not an apparent error. The order was pronounced on 21/12/2020.</description>
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