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Section 154 Rectification Not Applicable to Quashed Section 263 Revision Orders by Income Tax Commissioner. Limitation Period Irrelevant.
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....Rectification u/s 154 of the Revision order passed u/s 263 by CIT - Period of limitation - There cannot be any occasion for rectification u/s. 154 of the Act for that order which has already been quashed. - AT....
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