https://www.taxtmi.com/caselaws?id=38075 The court found that the rectification proceedings initiated by the Wealth-Tax Officer were time-barred as they were based on the original assessment orders dated February 22, 1971, exceeding the four-year limitation period. Consequently, the rectification orders and subsequent notices of demand were quashed due to lack of jurisdiction. The special civil application was allowed, and the rectification orders for the three assessment years were set aside. The respondent was ordered to pay the costs of the special civil application to the petitioner. en-us Fri, 17 Feb 1978 00:00:00 +0530 Sat, 03 Apr 2010 10:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38075 The court found that the rectification proceedings initiated by the Wealth-Tax Officer were time-barred as they were based on the original assessment orders dated February 22, 1971, exceeding the four-year limitation period. Consequently, the rectification orders and subsequent notices of demand were quashed due to lack of jurisdiction. The special civil application was allowed, and the rectification orders for the three assessment years were set aside. The respondent was ordered to pay the costs of the special civil application to the petitioner. Case-Laws Wealth-tax Fri, 17 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38075