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Prabesh Agarwal
( Author )
26 June 2012
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As per section 154 rectification order has to be passsed allowing the amendment or rejecting the claim within months from the end of the month in which rectification application was filed...what are the consequences if the same is not passed within the time limit.
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Siddhartha Bhardwaj
( Expert )
27 June 2012
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Order u/s 154 has to be passed within 6 months from the end of the month in which the application is made.
If the order is not passed within 6 months, it shall be deemed that the order has been passed in favour of the assessee.
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Prabesh Agarwal
( Author )
11 September 2012
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What if the rectification prtition under section 154 conatined any error...like calculation of tax etc...in such case what is the consequence if not rectified within time limit....i mean in rectification application mistake has been indicated but proper solution could not be bought to notice...?
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