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1990 (4) TMI 308 - CALCUTTA HIGH COURTExtract: .......e power under s. 254(2) of the Act is only for the purpose of rectifying the mistake and as such, the Tribunal was wrong by invoking s. 254(2) of the Act in the facts and circumstances of the case. 7. Accordingly, this question of law is answered in the negative and in favour of the Revenue. There will be no order as to costs. S.C. Sen, J. I agree.
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