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Income Tax - Highlights / Catch Notes

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Rectification u/s 154 of the Revision order passed u/s 263 by ...


Section 154 Rectification Not Applicable to Quashed Section 263 Revision Orders by Income Tax Commissioner. Limitation Period Irrelevant.

November 11, 2022

Case Laws     Income Tax     AT

Rectification u/s 154 of the Revision order passed u/s 263 by CIT - Period of limitation - There cannot be any occasion for rectification u/s. 154 of the Act for that order which has already been quashed. - AT

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