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Taxpayer's application leads to reduced liability; no dissatisfaction expressed, appeals dismissed.
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....Rectification u/s 154 - AO had not suo-moto initiated rectification proceedings but acted on the application of the assessee - As the Assessing Officer acted upon the rectification applications and reduced the liability of the assessee, the appeals were dismissed as the assessee did not demonstrate any grievance with the 154 order.....
TaxTMI
TaxTMI