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Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no...

Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under rectification is only the order passed by CPC, Bengaluru u/s.143(1) i.e., intimation or processing of return of income vide letter dated 05.03.2012. The rectification order by the AO u/s.154 of the Act was passed only on 20.06.2016. It means, that the rectification order u/s.154 of the Act in the present case can be passed upto 31.03...... .....

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