The Tribunal held that according to section 154, no order can be made after the expiry of four years from the end of the financial year in which orders sought to be amended were passed. The Assessing Officer sought to amend the order dated March 25, 2013. Hence, the limitation would start from April 1, 2014, and would expire on March 31, 2017. However, the rectification order was passed on March 16, 2016. Therefore, the grounds of the assessee were devoid of merit. (AY.2007-08)