https://www.taxtmi.com/caselaws?id=203544 The tribunal dismissed the assessee's appeal due to the rejection of the rectification application for being time-barred. The Revenue's cross objection was allowed as the rejection of the rectification application was upheld. The tribunal emphasized the importance of adhering to statutory timelines and the consequences of failing to do so in seeking rectification under section 154 of the Act. en-us Fri, 29 Oct 2010 00:00:00 +0530 Thu, 02 Jun 2011 07:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203544 The tribunal dismissed the assessee's appeal due to the rejection of the rectification application for being time-barred. The Revenue's cross objection was allowed as the rejection of the rectification application was upheld. The tribunal emphasized the importance of adhering to statutory timelines and the consequences of failing to do so in seeking rectification under section 154 of the Act. Case-Laws Income Tax Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203544