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The assessee filed Misc. Petn. No. 178 of 2017 under s. 254(2) of the Act to rectify the mistake apparent on record. In that petition it was stated that addition of deposit in HSBC, Geneva amounting to Rs. 5,98,40,617 has been made to the assessee as well as the husband of the assessee which amounts to double addition.

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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     

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