https://www.taxtmi.com/caselaws?id=791491 Rectification under the Income-tax Act is stated to fail where the four-year limit for amendment has expired, making the action time-barred and legally unsustainable. The text also notes that absence of disclosure of prior notice before passing the rectification order undermines compliance with the statutory procedure. Once the rectification is treated as jurisdictionally defective, the consequential recovery proceedings cannot stand and are set aside. The discussion further records that the delay challenge was accepted on the explanation given in the petition. en-us Tue, 31 Mar 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791491 Rectification under the Income-tax Act is stated to fail where the four-year limit for amendment has expired, making the action time-barred and legally unsustainable. The text also notes that absence of disclosure of prior notice before passing the rectification order undermines compliance with the statutory procedure. Once the rectification is treated as jurisdictionally defective, the consequential recovery proceedings cannot stand and are set aside. The discussion further records that the delay challenge was accepted on the explanation given in the petition. Case-Laws Income Tax Tue, 31 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791491