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    <description>The tribunal dismissed the miscellaneous application by the assessee seeking rectification of a mistake apparent from the record in a previous order by the ITAT. The tribunal held that the application was not maintainable under the provisions of the Income Tax Act, specifically referencing section 254(2) which does not allow appeals against miscellaneous application orders under section 254(1). The dismissal was pronounced on 23.06.2021.</description>
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      <description>The tribunal dismissed the miscellaneous application by the assessee seeking rectification of a mistake apparent from the record in a previous order by the ITAT. The tribunal held that the application was not maintainable under the provisions of the Income Tax Act, specifically referencing section 254(2) which does not allow appeals against miscellaneous application orders under section 254(1). The dismissal was pronounced on 23.06.2021.</description>
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