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The High Court of Karnataka considered whether the provisions of section 154 of the Income-tax Act, 1961, were applicable in a case where weighted deduction under section 35B was withdrawn. The court held that the assessing authority was competent to amend the order, rejecting the argument of merger with the appellate order. The court emphasized that new pleas cannot be entertained if they do not arise from proved facts in the order of the Appellate Tribunal. The decision was against the assessee.
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