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    <title>Clarification on Limitation Periods in Income Tax Act Section 254: &quot;Passed,&quot; &quot;Initiated,&quot; and &quot;Served/Received&quot; Are Distinct Terms.</title>
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    <description>Rectification of mistake u/s 254 - period of limitation - the expressions “passed” “initiated” and “served/received” are not interchangeable - the expression “passed” cannot be stretched to mean that the period of limitation should be reckoned from the date of receipt of the order.</description>
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      <description>Rectification of mistake u/s 254 - period of limitation - the expressions “passed” “initiated” and “served/received” are not interchangeable - the expression “passed” cannot be stretched to mean that the period of limitation should be reckoned from the date of receipt of the order.</description>
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