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2008 (2) TMI 377 - HC - Income TaxWhether rectification proceedings can be initiated by AO u/s 154 when notice u/s 143(2) had already been issued – addition tax levied under section 143 (1A) as in the meanwhile notice under section 143(2) of the Act, had already been initiated – held that no action under section 154 could be initiated once notice under section 143(2) of the Act was issued to the assessee
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