https://www.taxtmi.com/caselaws?id=13652 The court determined that the Tribunal's rectification of its order beyond the four-year limitation prescribed under section 254(2) of the Income-tax Act was invalid and without jurisdiction. Consequently, the rectification order and the consequential order were set aside. The court ruled in favor of the Revenue, answering the questions against the assessee, and allowed the appeal without costs. en-us Mon, 11 Dec 2006 00:00:00 +0530 Sat, 17 Aug 2024 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13652 The court determined that the Tribunal's rectification of its order beyond the four-year limitation prescribed under section 254(2) of the Income-tax Act was invalid and without jurisdiction. Consequently, the rectification order and the consequential order were set aside. The court ruled in favor of the Revenue, answering the questions against the assessee, and allowed the appeal without costs. Case-Laws Income Tax Mon, 11 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13652