https://www.taxtmi.com/caselaws?id=17222 The High Court of Madras held that the rectification of mistakes in an assessment order, made to comply with an appellate order, supersedes the original assessment order. The Court ruled in favor of the Revenue, stating that the rectification order in 1979 was timely based on the revised assessment order in 1978. This decision aligns with the Supreme Court's interpretation of section 154, clarifying the calculation of the limitation period for rectification under the Income Tax Act. en-us Wed, 12 Feb 1997 00:00:00 +0530 Sat, 19 Sep 2009 11:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17222 The High Court of Madras held that the rectification of mistakes in an assessment order, made to comply with an appellate order, supersedes the original assessment order. The Court ruled in favor of the Revenue, stating that the rectification order in 1979 was timely based on the revised assessment order in 1978. This decision aligns with the Supreme Court's interpretation of section 154, clarifying the calculation of the limitation period for rectification under the Income Tax Act. Case-Laws Income Tax Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17222