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It has come to our notice that in the order pronounced on 09.02.2022 in the above case, some mistakes have crept in which are corrected by this Corrigendum.
In para No.3, the sentence, “He accordingly submitted that the grounds raised by the assessee should be allowed” may be read as, “He accordingly submitted that the grounds raised by the Revenue should be dismissed.”
In para No.5, the sentence, “Accordingly, the grounds raised by the assessee are allowed” may be read as, “Accordingly, the grounds raised by the Revenue are dismissed.”