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1. Rectification u/s 154 - period of limitation - original order passed by the AO dated 05/04/2011 - AO has already passed a suo-moto rectification order u/s 154 dated...

2. Rectification u/s 154 application rejected as being time barred - The Appellate Tribunal agreed with the assessee's contention that the rectification application was not...

3. Rectification of mistake u/s 154 - period of limitation - the original assessment u/s 143(3) is dated 21.11.2011 - the order u/s 154 has been passed on 29.06.2017, which...

4. Initiation of CIRP - time limitation - In respect of the invoices raised in the year 2013 the prescribed period of limitation being three years in terms of Article 137...

5. Revision u/s 264 - period of limitation - The petitioner had applied before the AO u/s 154 within four years of the order sought to be corrected. The petitioner did not...

6. Rectification of mistake u/s 154 - period of limitation - intimation or deemed intimation u/s 143(1) - If we read that the limitation provided under section 154(7) is...

7. AO suo-moto framed the order u/s. 154 and rectified the order - AO framed order u/s. 154 of the Act without affording a reasonable and adequate opportunity of being...

8. Scope of rectification of mistake - The case revolved around the disallowance of EPF and ESI contributions by the Assessing Officer u/s 154 of the Income-tax Act, 1961....

9. Validity of Rectification of mistake u/s 154 - There was no appeal by assessee against the rectification order passed u/s 154 of the Act dated 11.10.2017. Even if the...

10. Rectification of mistake u/s 154 - Period of limitation - Rectification proposed on the ground that, benefit of 10A deduction should be given on the basis of individual...

11. Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under...

12. Non-grant of TDS credit - When the TDS credit available to the assessee is reflected in Form 26AS then the assessee is even not required to assist the tax authorities to...

13. Delayed filing of appeal - relevant date for calculation of time limitation - from the date of pronouncement of the Judgment or from the date of uploading of the...

14. Rectification u/s 154 - Period of limitation as per section 154(7) - In the present case, the order u/s. 143(3) was passed on 26/12/2011 and the financial year is FY...

15. Reassessment u/s 147 r.w.s 143(3) - period of limitation - issuing another notice after issuing notice u/s 143(2) within prescribed period of limitation - exclusion of...