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    <title>2011 (4) TMI 1519 - ITAT MUMBAI</title>
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    <description>The Tribunal quashed the rectification order dated 31st March 2009 as time-barred under section 154(7) of the Income Tax Act, 1961. It determined that the rectification period should be calculated from the original order date, as the issues in the rectifications were unrelated. Consequently, the appeal was allowed, rendering other grounds academic and dismissed.</description>
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      <description>The Tribunal quashed the rectification order dated 31st March 2009 as time-barred under section 154(7) of the Income Tax Act, 1961. It determined that the rectification period should be calculated from the original order date, as the issues in the rectifications were unrelated. Consequently, the appeal was allowed, rendering other grounds academic and dismissed.</description>
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