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    <title>2023 (10) TMI 623 - ITAT JODHPUR</title>
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    <description>The Appellate Tribunal ITAT Jodhpur dismissed the appeal of the assessee, ruling that the turnover computation issue was debatable and did not qualify as a mistake apparent from the record under section 154 of the Income Tax Act. The Tribunal emphasized that only mistakes that are apparent without the need for further investigation can be rectified under section 154. Consequently, the challenge raised by the assessee was deemed not maintainable.</description>
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      <description>The Appellate Tribunal ITAT Jodhpur dismissed the appeal of the assessee, ruling that the turnover computation issue was debatable and did not qualify as a mistake apparent from the record under section 154 of the Income Tax Act. The Tribunal emphasized that only mistakes that are apparent without the need for further investigation can be rectified under section 154. Consequently, the challenge raised by the assessee was deemed not maintainable.</description>
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