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    <description>The ITAT dismissed the appeal for Assessment Year 2008-09, affirming the CIT(A)&#039;s decision that the rectification application was time-barred under section 154(7) of the IT Act. The ITAT held that filing the application nearly three years beyond the time limit was not permissible, advising the appellant to explore alternative provisions for relief.</description>
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      <description>The ITAT dismissed the appeal for Assessment Year 2008-09, affirming the CIT(A)&#039;s decision that the rectification application was time-barred under section 154(7) of the IT Act. The ITAT held that filing the application nearly three years beyond the time limit was not permissible, advising the appellant to explore alternative provisions for relief.</description>
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