https://www.taxtmi.com/caselaws?id=797765 Limitation for a rectification application under section 154(7) commences when the intimation is communicated to the assessee, rather than on the date appearing on the intimation. Where the assessee did not receive the intimation and became aware of the demand only through recovery proceedings, limitation cannot be calculated solely from the intimation date. The rectification application therefore could not be rejected as time-barred on that basis; the delay was condoned and the matter was restored for adjudication on merits. en-us Wed, 12 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797765 Limitation for a rectification application under section 154(7) commences when the intimation is communicated to the assessee, rather than on the date appearing on the intimation. Where the assessee did not receive the intimation and became aware of the demand only through recovery proceedings, limitation cannot be calculated solely from the intimation date. The rectification application therefore could not be rejected as time-barred on that basis; the delay was condoned and the matter was restored for adjudication on merits. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797765