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2007 (7) TMI 285 - DELHI HIGH COURTPresent appeal has arisen out of the order passed u/s 154 wherein the AO in order to give effect to the order of the Tribunal has amended computation of income made u/s 143(3) - It is an admitted fact that the assessee did not challenge the order passed u/s 143(3) and now only when the order u/s 154/143 has been passed, the assessee has challenged the same which, in our opinion, does not lie in the present proceedings since the proceeding u/s 143(3) and 154 are separate and independent - present appeal filed by the assessee is not maintainable
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