Rectification u/s 154 - AO is not justified in initiating ...
High Court: Assessing Officer Misused Section 154 for Rectification; Not for Imposing Personal Interpretations or Reassessing Decisions.
February 14, 2013
Case Laws Income Tax HC
Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC
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