https://www.taxtmi.com/forum/issue?id=120052 Rectification under section 154 may be invoked against an order giving effect to an appellate order where a refund has been adjusted against a demand that no longer survives after the appellate order. The limitation for filing a rectification application is four years from the end of the financial year in which the order sought to be rectified was passed, and the application must be filed within that period. The rectification request should identify the refund adjustment, refer to the appellate order and the order giving effect, and seek reversal of the adjustment so that the refund can be processed in accordance with the updated demand position. en-us Mon, 26 May 2025 16:23:41 +0530 Wed, 08 Apr 2026 16:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120052 Rectification under section 154 may be invoked against an order giving effect to an appellate order where a refund has been adjusted against a demand that no longer survives after the appellate order. The limitation for filing a rectification application is four years from the end of the financial year in which the order sought to be rectified was passed, and the application must be filed within that period. The rectification request should identify the refund adjustment, refer to the appellate order and the order giving effect, and seek reversal of the adjustment so that the refund can be processed in accordance with the updated demand position. Discussion-Forum Income Tax Mon, 26 May 2025 16:23:41 +0530 https://www.taxtmi.com/forum/issue?id=120052