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Section 254(2) of the Income Tax Act, 1961— Rectification of mistake — Order passed under section 254(2) cannot be rectified nor amended by invoking sub section (2) of section 254 once again. Repetitive applications under section 254(2) are not permissible — Principal Commissioner of income tax vs. Smt. Alpana Bhartia [2019] 311 CTR (Karnataka) 732