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Period of limitation for rectification of mistake u/s 154 - doctrine of merger - where the re-assessment under Section 147 is done, the initial order of assessment under Section 143 (3) ceases to be operative - HC

Income Tax - Period of limitation for rectification of mistake u/s 154 - doctrine of merger - where the re-assessment under Section 147 is done, the initial order of assessment under Section 143 (3) ceases to be operative - HC - TMI Updates - Highlights .....

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