1981 (6) TMI 54

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....it is not appealable cannot be accepted because this is an appeal against an order under s. 154 and not against an order under s. 139(8). The CIT(A) was certainly right in the view he held about the maintainability. 2. On the other point also the assessee has to succeed. If we are concerned only with s. 139(8) then there is no scope for debate and the rectification is certainly proper. Accordin....