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2006 (11) TMI 196 - PUNJAB AND HARYANA HIGH COURTRectification of assessment - From the plain language of section 155 of the Act, it is clear that in case rectification is carried out as a result of the assessment of the firm, the period of limitation starts from that date and not from the date of the appellate order. The appellate order will have no relevance to rectification carried out with reference to the original order of assessment - question referred is answered in favour of the assessee
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