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2009 (1) TMI 108 - HC - Income TaxNon-payment of advance tax – held that interest had to be levied u/s 234B – while computing the amount recoverable from assessee, the Assessing Officer did not comply with the mandate of section 140A – such mistake can be rectified so order of rectification was valid – further it is held that order of rectification was not barred by limitation because period of four years envisaged u/s 154(7) had not elapsed - AO had rightly invoked the authority vested in him under section 154
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