https://www.taxtmi.com/forum/issue?id=1587 An intimation-cum-demand issued under section 143(1) was not served within limitation, rendering the demand unenforceable and its recovery by adjustment of later-year refunds improper. Limitation for rectification begins from the date the intimation was served. Recommended remedies are filing rectification petitions under section 154 in subsequent years to reverse adjustments of refunds and instituting appeals with condonation of delay petitions before the appellate authority. en-us Wed, 04 Nov 2009 13:57:48 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1587 An intimation-cum-demand issued under section 143(1) was not served within limitation, rendering the demand unenforceable and its recovery by adjustment of later-year refunds improper. Limitation for rectification begins from the date the intimation was served. Recommended remedies are filing rectification petitions under section 154 in subsequent years to reverse adjustments of refunds and instituting appeals with condonation of delay petitions before the appellate authority. Discussion-Forum Income Tax Wed, 04 Nov 2009 13:57:48 +0530 https://www.taxtmi.com/forum/issue?id=1587