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    <description>HC dismissed the petition, finding the petitioner had full knowledge of filing the return in the wrong format and had previously corrected a later year&#039;s ITR. The court held the petitioner&#039;s remedy lies under Section 154 for rectification and directed that if an application is filed, the respondent shall decide it and, if warranted, permit filing or correction of the return. No further adjudication by the HC was required.</description>
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      <description>HC dismissed the petition, finding the petitioner had full knowledge of filing the return in the wrong format and had previously corrected a later year&#039;s ITR. The court held the petitioner&#039;s remedy lies under Section 154 for rectification and directed that if an application is filed, the respondent shall decide it and, if warranted, permit filing or correction of the return. No further adjudication by the HC was required.</description>
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