Court Clarifies Limitation Period u/s 154(7) of Income Tax Act; Remand Orders Don't Extend Deadlines.

Rectification of mistake - interpretation and consequence of expression "from the date of orders sought to be amended," u/s 154 (7) - in the garb of remand order in relation to some other aspect, Assessee, could not have taken advantage of extension of limitation by seeking commencement thereof from the order passed by A.A. on the issue on which remand was made - HC .....

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