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Rectification Proceedings

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....e, an application for rectification of mistake referred to in subparagraph (1) may be filed with the JCIT (Appeals) by,-- (a) the appellant or any other person, as the case may be; or (b) the Assessing Officer. (3) The JCIT (Appeals) shall examine the application and send the notice for granting an opportunity to,- (a) the appellant or any other person, as the case may be, where the applica....

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Rectification Proceedings