154 rectification time limit by officer - 6 months or 1 year
This query is : Resolved
07 June 2025
my q is --> what is his time limit within which authorities have to pass the rectification order?
my view -> 6 months or 4 years, i am confused.
4 years or 6 months?
see this 154 line --> No order of rectification can be passed after the expiry of 4 years from the end of the financial year in which order sought to be rectified was passed
n now see this line --> No order of rectification can be passed after the expiry of 4 years from the end of the financial year in which order sought to be rectified was passed
my view -> 6 months or 4 years, i am confused.
4 years or 6 months?
see this 154 line --> No order of rectification can be passed after the expiry of 4 years from the end of the financial year in which order sought to be rectified was passed
n now see this line --> No order of rectification can be passed after the expiry of 4 years from the end of the financial year in which order sought to be rectified was passed
07 June 2025
Sir, For assessee time line to file rectification is 4 years from the end of the financial year in which order sought to be rectified was passed.
For AO its 6 months from the date of application to pass the rectification order.
But if Assesee time lapses, then assessee suffers.
But if AO's time lapses, then assessee has to file another reminder for rectification petition as earlier petition will be deemed expired.
For AO its 6 months from the date of application to pass the rectification order.
But if Assesee time lapses, then assessee suffers.
But if AO's time lapses, then assessee has to file another reminder for rectification petition as earlier petition will be deemed expired.
09 June 2025
not sure where is your confusion stemming from? The time limit applicable comes from section 8 of section 154 which is six months from the end of the month in which the application is made.
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