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    <title>1984 (8) TMI 55 - CALCUTTA High Court</title>
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    <description>An order of rectification levying interest under the Income-tax Act was held appealable under section 246(f). The right of appeal was construed broadly enough to cover rectification orders under sections 154 and 155, because the dispute was not limited to levy of interest but also raised issues of jurisdiction and limitation requiring consideration on merits. The existence of a mistake apparent from the record did not by itself exclude appealability. The question was answered in the affirmative in favour of the assessee.</description>
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      <description>An order of rectification levying interest under the Income-tax Act was held appealable under section 246(f). The right of appeal was construed broadly enough to cover rectification orders under sections 154 and 155, because the dispute was not limited to levy of interest but also raised issues of jurisdiction and limitation requiring consideration on merits. The existence of a mistake apparent from the record did not by itself exclude appealability. The question was answered in the affirmative in favour of the assessee.</description>
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