TMI BlogReopening of assessment - revenue had an efficacious remedy open to it in the form of a rectification...Reopening of assessment - revenue had an efficacious remedy open to it in the form of a rectification u/s 154 for correcting a computational error and consequently recourse to the provisions of section 147 was not warranted - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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