Regarding recovery made by ITO

This discussion explores whether a successor Income Tax Officer (ITO) can charge interest years after an initial recovery, citing undercalculation by a previous ITO. While rectification orders are possible, there are limitations. Generally, such orders must be made within four years of the relevant financial year. The question arises whether this four-year limit applies even when recovery was made with interest on delayed payment under section 226(3), or if audit findings can override this.