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Rectification of mistakes and Review Rule 36B
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....een served, on his own motion, rectify any mistake apparent on record and shall within the said period or thereafter rectify any such mistake which has been brought to his notice within the said period, by any person effected by such order. (2) The provisions of sub-section (1) shall apply to the rectification of a mistake by the appellate authority or an objection hearing authority as they appl....
TaxTMI
TaxTMI