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assessment could be rectified Under Section 154 of the IT Act to ensure that the statutory provisions of Section 44AE were complied with ... basis of assessment made under Sub-section (3) of Section 143 . The said section provides the method of estimating the income from the business

assessment could be rectified u/s 154 of the IT Act to ensure that the statutory provisions of Sec.44AE were complied with ... basis of assessment made under sub-section(3) of section 143 ." The said section provides the method of estimating the income from the business