https://www.taxtmi.com/caselaws?id=783206 HC held the rectification order u/s 154 invalid and void ab initio as it did not bear a DIN in the prescribed manner, rendering it deemed never to have been issued. The Court further found the order to be time barred under s.154(7), inferring that it was backdated to avoid limitation, since a subsequent notice dated 20.06.2024 initiated rectification after expiry of four years from the end of the relevant financial year. Additionally, the AO failed to comply with s.154(3) by not issuing a prior notice granting opportunity of hearing despite the rectification resulting in enhancement of assessed income. The impugned order was quashed and set aside. en-us Tue, 02 Dec 2025 00:00:00 +0530 Mon, 13 Jul 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783206 HC held the rectification order u/s 154 invalid and void ab initio as it did not bear a DIN in the prescribed manner, rendering it deemed never to have been issued. The Court further found the order to be time barred under s.154(7), inferring that it was backdated to avoid limitation, since a subsequent notice dated 20.06.2024 initiated rectification after expiry of four years from the end of the relevant financial year. Additionally, the AO failed to comply with s.154(3) by not issuing a prior notice granting opportunity of hearing despite the rectification resulting in enhancement of assessed income. The impugned order was quashed and set aside. Case-Laws Income Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783206