2018 (6) TMI 1683

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....he question sought to be raised by the Revenue is as to the extent of rectification permissible under Section 154 of the Income Tax Act, 1961. The assessment in the case was completed under Section 143 (3) of the Act on March 29, 2006. The Assessing Officer sought to rectify the order of assessment on the ground that the assessee did not show any long-term capital gains in the return of income ....