https://www.taxtmi.com/caselaws?id=798660 Rectification jurisdiction cannot be used to reconsider the factual basis of an earlier order. A miscellaneous application relying on dates relating to the proposal, approval and transmission of a transfer-pricing reference, rather than the date previously recorded as received by the Transfer Pricing Officer, sought review of the finding that the assessment was time-barred. Such reconsideration exceeds rectification jurisdiction; the miscellaneous application was therefore treated as an impermissible review and dismissed as devoid of merit. en-us Wed, 12 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798660 Rectification jurisdiction cannot be used to reconsider the factual basis of an earlier order. A miscellaneous application relying on dates relating to the proposal, approval and transmission of a transfer-pricing reference, rather than the date previously recorded as received by the Transfer Pricing Officer, sought review of the finding that the assessment was time-barred. Such reconsideration exceeds rectification jurisdiction; the miscellaneous application was therefore treated as an impermissible review and dismissed as devoid of merit. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798660