https://www.taxtmi.com/caselaws?id=256621 The Tribunal accepted the appeal, distinguishing between orders and intimation under the Income-tax Act. It held that the time limit of four years under section 154(7) applies to orders and not intimation. The rejection of the rectification application based on the limitation period was deemed unjust, and the matter was remanded for a decision on the merits by the Assessing Officer, with an opportunity for the assessee to be heard. en-us Fri, 03 Jan 2014 00:00:00 +0530 Tue, 17 Feb 2015 22:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256621 The Tribunal accepted the appeal, distinguishing between orders and intimation under the Income-tax Act. It held that the time limit of four years under section 154(7) applies to orders and not intimation. The rejection of the rectification application based on the limitation period was deemed unjust, and the matter was remanded for a decision on the merits by the Assessing Officer, with an opportunity for the assessee to be heard. Case-Laws Income Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256621