https://www.taxtmi.com/caselaws?id=402877 The Tribunal partly allowed the appeal, holding that the rectification order dated 28.03.2012 was barred by limitation under section 154(7) of the Income Tax Act. Consequently, the rectification proceedings were deemed invalid. Other grounds raised by the assessee were not addressed due to the decision on the limitation issue. The Tribunal's decision was pronounced on 11th January 2021. en-us Mon, 11 Jan 2021 00:00:00 +0530 Sat, 05 Nov 2022 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402877 The Tribunal partly allowed the appeal, holding that the rectification order dated 28.03.2012 was barred by limitation under section 154(7) of the Income Tax Act. Consequently, the rectification proceedings were deemed invalid. Other grounds raised by the assessee were not addressed due to the decision on the limitation issue. The Tribunal's decision was pronounced on 11th January 2021. Case-Laws Income Tax Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402877