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Section 154

This query is : Resolved 
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(Querist)
08 January 2009 under what circumstances the department passed the rectification order.

Can assessing officer rectify the order passed under section 143(3)
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CA R N Mohil

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CA R N Mohil (Expert)
08 January 2009 The Assessing officer can rectify the order passed under section 143(3) either sue moto or on application by assessee for rectification of mistake, if mistake is apparent on the record.
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