No rectification just because a different view is taken by same ITAT in another case: HC

INCOME TAX : Where Tribunal allowed rectification application of revenue on ground that there was a contradiction in orders of Tribunal in respect of case of assessee and its sister concern in which judgment was rendered two days apart and that such a contradiction ought to be removed so as to have clarity in decisions, different view taken by very same Tribunal in another case on a later date could not be a ground for rectification of order passed by Tribunal, thus, impugned order of Tribunal

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