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Objection against rom


Can we file cross objection in Form 36A against MA filed by AO for Rectification of Mistake u/s 254(2), especially when the form is prescribed u/s 253? Or is there any other mode to file the Counter against the MA?
Revenue filed MA for ROM after 1 year with payer to condone delay. Is not the MA time barred and liable to be rejected?



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