Limitation period for sec. 154 rectification begins when AO passes original order and not consequential one
July 1, 2014[2014] 45 taxmann.com 447 (Lucknow - Trib.)
IT: For purpose of rectification under section 154, limitation starts from date on which original assessment order is passed by subordinate authority and not date when he had passed consequential order in terms of directions issued by appellate authority in remand
Regards
Prarthana Jalan
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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>
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