https://www.taxtmi.com/caselaws?id=164013 The Tribunal allowed the appeal filed by the assessee, emphasizing the bar on limitation for rectification proceedings. The AO's attempt to rectify the order u/s 154 was deemed beyond the permissible time limit, leading to the quashing of the proceedings initiated by the AO. The Tribunal did not address the disallowance of 90% of miscellaneous income and its impact on deduction u/s 80HHC due to the primary finding on jurisdiction and limitation. en-us Fri, 30 Oct 2009 00:00:00 +0530 Wed, 16 Apr 2014 12:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164013 The Tribunal allowed the appeal filed by the assessee, emphasizing the bar on limitation for rectification proceedings. The AO's attempt to rectify the order u/s 154 was deemed beyond the permissible time limit, leading to the quashing of the proceedings initiated by the AO. The Tribunal did not address the disallowance of 90% of miscellaneous income and its impact on deduction u/s 80HHC due to the primary finding on jurisdiction and limitation. Case-Laws Income Tax Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164013