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2010 (4) TMI 888 - AT - Income TaxEnhancement of income – rectification of order - ITO issued notice under section 154 to rectify the assessment order in respect of the income - Assessing Officer vide order dated 18-11-2008 rectified its order and enhanced the income which was confirmed by CIT(A) – Held that:- rectification was made beyond 4 years - It is not open to Assessing Officer while giving effect to order of CIT(A) to invoke provisions of section 154 of the Act with regard to issue of original assessment - Assessing Officer’s order dated 3-2-2004 had already merged into the order of CIT(A) dated 6-10-2005. The Assessing Officer cannot disturb the same in effect giving order. - it is only order of CIT(A) which could be rectified by him alone - appeal of the assessee is allowed.
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