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Recourse to rectification proceedings u/s 154 by Settlement Commission - where there is no power to rectify the levy interest cannot be imposed by rectifying a concluded order under Section 245D(4) of the Act. - HC

Income Tax - Recourse to rectification proceedings u/s 154 by Settlement Commission - where there is no power to rectify, the levy interest cannot be imposed by rectifying a concluded order under Sect .....

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