https://www.taxtmi.com/caselaws?id=17312 The High Court upheld the validity of rectification orders under section 154 of the Income-tax Act for the assessment years 1978-79 and 1979-80. The Court determined that the orders, although labeled under section 154, were akin to section 143 orders and were passed within the limitation period. The Court emphasized the importance of correctly implementing appellate orders and upheld the Revenue's position, dismissing the limitation challenge for the 1978-79 assessment year. en-us Fri, 27 Jun 1997 00:00:00 +0530 Mon, 21 Sep 2009 14:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17312 The High Court upheld the validity of rectification orders under section 154 of the Income-tax Act for the assessment years 1978-79 and 1979-80. The Court determined that the orders, although labeled under section 154, were akin to section 143 orders and were passed within the limitation period. The Court emphasized the importance of correctly implementing appellate orders and upheld the Revenue's position, dismissing the limitation challenge for the 1978-79 assessment year. Case-Laws Income Tax Fri, 27 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17312