Tax Authority's Decision u/s 154 Challenged; Assessee's Arguments Dismissed Due to Time Limit Expiry.

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....Rectification of mistake u/s 154 - expiry of time limit prescribed u/s 154(7) - we beyond any iota of doubt are inclined to hold the orders of both the tax authorities free from any infirmity, ergo the ground number 3 and its counter parts stand adjudicated against the assessee. - AT....