CBDT Instruction on Mistakes apparent from record – Whether can be treated as such on the basis of decisions of Supreme Court

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SECTION 35 TO SCHEDULE Miscellaneous SECTION 35 l RECTIFICATION OF MISTAKES Mistakes apparent from record – Whether can be treated as such on the basis of decisions of Supreme Court Attention is invited to the Board’s Circular No. 68 [F. No. 245/17/71-A&PAC], dated 17-11-1971, wherein it has been stated,inter alia, that a mistake as a result of subsequent interpretation of…

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