Clarification on Limitation Periods in Income Tax Act Section 254: "Passed," "Initiated," and "Served/Received" Are Distinct Terms.

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....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.....