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2007 (8) TMI 342 - HC - Income TaxApplication for rectification - section 254(2) of the Act provides limitation of four years for filing an application for rectification of order from the date of order sought to be rectified. This application has to be made by an aggrieved, i.e., a party seeking a rectification within four years from the date of the order passed by the authority concerned (as in this case by the Appellate Tribunal). – Since assessee had filed the application for rectification beyond four years, the tribunal committed no any mistake in rejecting the application
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