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2009 (10) TMI 62 - DELHI HIGH COURTRectification of mistake – law relating to the limitation of correcting error under Section 154 of the Income Tax Act, 1961 – doctrine of merger – held that - the word ‘Order’ used in the expression “from the date of the order sought to be amended” occurring in sub-section (7) of Section 154 of the Act - the word ‘Order’ had not been qualified in any way and it does not necessarily mean the original order. It can be any order, including the amended or rectified order - once an appeal against the order passed by an authority is preferred and is decided by the appellate authority, the order of the said authority merges into the order of the appellate authority. With this merger, order of the original authority ceases to exist and the order of the appellate authority prevails, in which the order of the original authority is merged - when assessment order is not challenged and amended by the appellate authority. Once rectification order under Section 154 of the Act is passed it would mean that the appeal effect order is rectified – answered in favor of revenue.
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