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Chief Justice Manindra Mohan Shrivastava and Justice G. Arul Murugan stated that when the power under section 254(2) is akin to Order 47 Rule 1 of CPC, https://www.livelaw.in/high-court/madras-high-court/income-tax-s-2542-is-akin-to-order-47-rule-1-cpc-rectification-limited-to-apparent-errors-madras-high-court-312493
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