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    <title>2017 (3) TMI 1244 - ALLAHABAD HIGH COURT</title>
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    <description>The court dismissed the appeal, upholding the Tribunal&#039;s judgment that the appellant&#039;s application under Section 154 was time-barred. It was determined that the limitation for rectification would start from the original assessment order dated 31.03.2006, as subsequent orders only addressed specific issues and did not extend the limitation period. The court found no merit in the appeal and therefore dismissed it.</description>
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      <title>2017 (3) TMI 1244 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=340741</link>
      <description>The court dismissed the appeal, upholding the Tribunal&#039;s judgment that the appellant&#039;s application under Section 154 was time-barred. It was determined that the limitation for rectification would start from the original assessment order dated 31.03.2006, as subsequent orders only addressed specific issues and did not extend the limitation period. The court found no merit in the appeal and therefore dismissed it.</description>
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