https://www.taxtmi.com/caselaws?id=57542 The tribunal ruled in favor of the assessee, finding that the order passed under section 154 was time-barred as it exceeded the four-year limitation period from the date of the original assessment order. The rectification order was deemed invalid and subsequently cancelled. Additionally, the tribunal upheld the assessee's entitlement to interest under section 244(1A) on the excess refund, dismissing the revenue's argument against it. en-us Mon, 09 Jun 1997 00:00:00 +0530 Fri, 10 Dec 2010 16:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57542 The tribunal ruled in favor of the assessee, finding that the order passed under section 154 was time-barred as it exceeded the four-year limitation period from the date of the original assessment order. The rectification order was deemed invalid and subsequently cancelled. Additionally, the tribunal upheld the assessee's entitlement to interest under section 244(1A) on the excess refund, dismissing the revenue's argument against it. Case-Laws Income Tax Mon, 09 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57542