https://www.taxtmi.com/caselaws?id=39556 Rectification limitation runs from the date of the original assessment order, and a prior rectification does not extend that period in ordinary cases because the statute creates no fiction restarting limitation, unlike the specific rule for firm-related rectifications. On the facts, the notice relating to the 1961-62 assessment was issued after four years from the original assessment order and was therefore time-barred and without jurisdiction. The later notices for subsequent years were merely consequential on the first notice and could not survive once the initial notice was invalid. The consequential rectification orders accordingly could not stand. en-us Tue, 24 Sep 1974 00:00:00 +0530 Sat, 17 Apr 2010 12:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39556 Rectification limitation runs from the date of the original assessment order, and a prior rectification does not extend that period in ordinary cases because the statute creates no fiction restarting limitation, unlike the specific rule for firm-related rectifications. On the facts, the notice relating to the 1961-62 assessment was issued after four years from the original assessment order and was therefore time-barred and without jurisdiction. The later notices for subsequent years were merely consequential on the first notice and could not survive once the initial notice was invalid. The consequential rectification orders accordingly could not stand. Case-Laws Income Tax Tue, 24 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39556