https://www.taxtmi.com/caselaws?id=328625 The Tribunal allowed the appeal of the assessee, holding that the rectification order dated 30.03.2009 was invalid due to being beyond the limitation period and lacking jurisdiction. The interest charged under Sections 234B and 234C was also deemed invalid. The orders of the AO and CIT(A) were quashed. The judgment emphasizes the importance of adhering to procedural requirements and limitation periods in tax assessments and rectifications. en-us Wed, 08 Jun 2016 00:00:00 +0530 Thu, 09 Jun 2016 19:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328625 The Tribunal allowed the appeal of the assessee, holding that the rectification order dated 30.03.2009 was invalid due to being beyond the limitation period and lacking jurisdiction. The interest charged under Sections 234B and 234C was also deemed invalid. The orders of the AO and CIT(A) were quashed. The judgment emphasizes the importance of adhering to procedural requirements and limitation periods in tax assessments and rectifications. Case-Laws Income Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328625