690/CBDT.

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....es, even if the said rectification has to be carried out beyond the period specified in sub-section (7) of Section 154. 2. A query has been raised as to how the cases in which two or more mistakes are pointed out, some in favour of the assessee and some against the assessee, are to be dealt with. The problem posed is whether, ignoring mistakes against the assessee, the other mistakes in favour of....