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    <title>appeal time limit after rectification application rejection</title>
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    <description>Filing a rectification application does not forfeit the right to appeal, but authorities differ on whether time consumed in rectification is excluded from the limitation period. A High Court ruling is cited holding that the limitation for appeal runs from the rectification order (including rejection) rather than the original order. Due to inconsistent acceptance by appellate authorities, taxpayers are advised to adopt a protective approach to preserve appeal rights when rectification proceedings have occurred.</description>
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    <pubDate>Thu, 08 Jan 2026 13:28:37 +0530</pubDate>
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      <title>appeal time limit after rectification application rejection</title>
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      <description>Filing a rectification application does not forfeit the right to appeal, but authorities differ on whether time consumed in rectification is excluded from the limitation period. A High Court ruling is cited holding that the limitation for appeal runs from the rectification order (including rejection) rather than the original order. Due to inconsistent acceptance by appellate authorities, taxpayers are advised to adopt a protective approach to preserve appeal rights when rectification proceedings have occurred.</description>
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      <pubDate>Thu, 08 Jan 2026 13:28:37 +0530</pubDate>
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