https://www.taxtmi.com/caselaws?id=68489 The Tribunal allowed three appeals by different assessees against orders passed by the CIT(A)-I, Jodhpur, related to the assessment year 1989-90. The appeals concerned rectification of assessment orders under s. 154, challenge to time barring actions by the AO, restoration of rectification orders by the CIT(A), and validity of the rectification orders. The Tribunal held that the rectification notices were issued beyond the statutory time limit, rendering subsequent orders invalid. Consequently, the Tribunal quashed the orders passed by the AO under s. 154 in all three cases, emphasizing the importance of complying with prescribed time limits for rectification. en-us Wed, 31 Dec 2003 00:00:00 +0530 Fri, 15 Jun 2012 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68489 The Tribunal allowed three appeals by different assessees against orders passed by the CIT(A)-I, Jodhpur, related to the assessment year 1989-90. The appeals concerned rectification of assessment orders under s. 154, challenge to time barring actions by the AO, restoration of rectification orders by the CIT(A), and validity of the rectification orders. The Tribunal held that the rectification notices were issued beyond the statutory time limit, rendering subsequent orders invalid. Consequently, the Tribunal quashed the orders passed by the AO under s. 154 in all three cases, emphasizing the importance of complying with prescribed time limits for rectification. Case-Laws Income Tax Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68489