https://www.taxtmi.com/caselaws?id=757111 ITAT Ahmedabad quashed rectification order u/s 154 passed by AO on grounds of limitation and natural justice violation. The tribunal found no evidence of notice dated 01.12.2015 being served on assessee before passing rectification order, violating natural justice principles. Additionally, the order dated 19.03.2018 was found to be actually passed on 01.06.2018 per ITD database, making it time-barred beyond four-year limitation period. Revenue failed to explain three-month delay in service despite prompt service of original assessment order. Assessee's appeal was allowed and rectification order cancelled. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 16 Aug 2024 08:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757111 ITAT Ahmedabad quashed rectification order u/s 154 passed by AO on grounds of limitation and natural justice violation. The tribunal found no evidence of notice dated 01.12.2015 being served on assessee before passing rectification order, violating natural justice principles. Additionally, the order dated 19.03.2018 was found to be actually passed on 01.06.2018 per ITD database, making it time-barred beyond four-year limitation period. Revenue failed to explain three-month delay in service despite prompt service of original assessment order. Assessee's appeal was allowed and rectification order cancelled. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757111