https://www.taxtmi.com/caselaws?id=39668 A rectification order under section 35(1) of the Indian Income-tax Act, 1922 is invalid where the assessee is not given the mandatory prior notice and reasonable opportunity of hearing before enhancement or reduction of refund; such an order is a nullity. Fresh rectification notices issued beyond the four-year statutory period are time-barred and without jurisdiction, and a void earlier proceeding cannot save limitation or amount to a valid commencement of rectification. The special limitation for rectification is not extended by the provisions applicable to assessments or reassessments. en-us Thu, 15 Feb 1973 00:00:00 +0530 Mon, 19 Apr 2010 16:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39668 A rectification order under section 35(1) of the Indian Income-tax Act, 1922 is invalid where the assessee is not given the mandatory prior notice and reasonable opportunity of hearing before enhancement or reduction of refund; such an order is a nullity. Fresh rectification notices issued beyond the four-year statutory period are time-barred and without jurisdiction, and a void earlier proceeding cannot save limitation or amount to a valid commencement of rectification. The special limitation for rectification is not extended by the provisions applicable to assessments or reassessments. Case-Laws Income Tax Thu, 15 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39668