https://www.taxtmi.com/caselaws?id=14916 A rectification order under section 154 was not infructuous merely because the earlier order under section 155(5) had not then attained finality. Once the withdrawal of development rebate under section 155(5) was later affirmed and restored by the apex court, that order operated from the date it was originally made and related back to its inception. On that basis, the rectification order had a valid foundation when passed and remained effective. en-us Mon, 15 Jun 1998 00:00:00 +0530 Mon, 27 Jul 2009 11:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14916 A rectification order under section 154 was not infructuous merely because the earlier order under section 155(5) had not then attained finality. Once the withdrawal of development rebate under section 155(5) was later affirmed and restored by the apex court, that order operated from the date it was originally made and related back to its inception. On that basis, the rectification order had a valid foundation when passed and remained effective. Case-Laws Income Tax Mon, 15 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14916