Can A.O pass rectification order u/s 154 even after time limit?

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Can A.O pass rectification order u/s 154 even after time limit?Income tax Act provides ways to rectify any error which comes to light . This right is provided to both-assessee and the A.O . There is also time limits for  such rectification . I T Act provides that an assessee can move an application for rectification of an order...

 
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