The Calcutta High Court declared a rectification order under Section 154 invalid due to being issued after the expiration of the statutory limitation period. The order and all related recovery actions were consequently quashed.
Calcutta HC Sets Aside Section 154 Order Passed Beyond Limitation Period
The Calcutta High Court declared a rectification order under Section 154 invalid due to being issued after the expiration of the statutory limitation period. The order and all related recovery actions were consequently quashed.
Citations
- Calcutta High Court (2026)
Source:taxguru.in