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    <title>1984 (7) TMI 133 - ITAT CHANDIGARH</title>
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    <description>The Tribunal dismissed the Revenue&#039;s miscellaneous petition seeking rectification of apparent mistakes in the order related to the admission of additional evidence. The Tribunal emphasized the importance of considering all available materials and highlighted discrepancies in the facts and observations between the cited cases and the present matter. It concluded that there was no need for rectification under the IT Act, as the essence and findings of the specific case cited were encompassed in their analysis. Ultimately, the Tribunal found the petition misconceived and rejected it.</description>
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      <title>1984 (7) TMI 133 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=61311</link>
      <description>The Tribunal dismissed the Revenue&#039;s miscellaneous petition seeking rectification of apparent mistakes in the order related to the admission of additional evidence. The Tribunal emphasized the importance of considering all available materials and highlighted discrepancies in the facts and observations between the cited cases and the present matter. It concluded that there was no need for rectification under the IT Act, as the essence and findings of the specific case cited were encompassed in their analysis. Ultimately, the Tribunal found the petition misconceived and rejected it.</description>
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      <pubDate>Thu, 19 Jul 1984 00:00:00 +0530</pubDate>
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