High Court Rules Automatic Rectification u/s 154 Not Granted If AO Misses Limitation Period.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Contention of the assessee that if the AO failed to pass order within the period of limitation prescribed u/s 154, the rectification deemed to have been granted is not correct - no relief can be given - HC....