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    <title>2008 (10) TMI 672 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the decision of the Commissioner of Income-tax (Appeals) regarding the rectification order under section 154 of the Income-tax Act. The rectification order dated 3-3-2006 was deemed invalid and time-barred as it attempted to rectify an issue from the original assessment order dated 30-3-1999, which had not been addressed in any intervening orders. The revenue&#039;s appeal was dismissed, and the rectification order was held to be void ab initio.</description>
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      <title>2008 (10) TMI 672 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=185798</link>
      <description>The Tribunal upheld the decision of the Commissioner of Income-tax (Appeals) regarding the rectification order under section 154 of the Income-tax Act. The rectification order dated 3-3-2006 was deemed invalid and time-barred as it attempted to rectify an issue from the original assessment order dated 30-3-1999, which had not been addressed in any intervening orders. The revenue&#039;s appeal was dismissed, and the rectification order was held to be void ab initio.</description>
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      <pubDate>Thu, 16 Oct 2008 00:00:00 +0530</pubDate>
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