https://www.taxtmi.com/caselaws?id=370089 The Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) (CIT(A))'s decision that the limitation period for rectification proceedings should be counted from the original assessment order dated 31.03.2006, not the subsequent order dated 02.08.2010. The ITAT ruled that the rectification sought by the Assessing Officer (AO) related to the original assessment order and not the later order, making the order dated 15.10.2010 time-barred. The appeal of the Revenue was dismissed, and the CIT(A)'s decision was affirmed. en-us Fri, 07 Sep 2018 00:00:00 +0530 Fri, 09 Nov 2018 19:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370089 The Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) (CIT(A))'s decision that the limitation period for rectification proceedings should be counted from the original assessment order dated 31.03.2006, not the subsequent order dated 02.08.2010. The ITAT ruled that the rectification sought by the Assessing Officer (AO) related to the original assessment order and not the later order, making the order dated 15.10.2010 time-barred. The appeal of the Revenue was dismissed, and the CIT(A)'s decision was affirmed. Case-Laws Income Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370089