Rectification Return -

This query is : Resolved

Renjith.R.s.

Renjith.R.s. (Querist)
Follow

15 July 2011 Whehter company can file rectification return against IT assessment order issued U/S.154. If yes what is the procedure

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
Follow

15 July 2011 Yes if any typographical or calculation mistake is there then it can be rectified. If assessment is completed u/s 143(3) then appeal is the only remedy but in that order also rectification is possible if any mistake of calculation is done.

This is done by writing petition u/s 154 and pointing out the mistake apparent from records.

Renjith.R.s.

Renjith.R.s. (Querist)
Follow

15 July 2011 We filed rectified return agst AO U/S-143(1) through online. Whether we can revise the same after getting order U/S-154

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

20 July 2025 Can a company file rectification return against an order issued under section 154?
Yes, the company can file a rectification application if the order under section 154 contains any mistake apparent from the record — such as clerical or arithmetical errors.

This is not to challenge the assessment itself, but to correct obvious errors.
If the assessment order was passed u/s 143(3), and no such error is found, the remedy is to file an appeal instead.
Procedure for filing rectification u/s 154:
Draft a Rectification Application (Petition)
Clearly mention the mistake (typographical, calculation, or any apparent error).
Refer to the specific order and the grounds for rectification.
Submit the Application to the Assessing Officer (AO)
Can be done online through the Income Tax e-filing portal or by physical submission depending on the jurisdiction.
Wait for Order
AO will examine the application and pass an order either accepting or rejecting the rectification request.
About revising the return after filing rectification u/s 154:
If you have already filed a rectified return against AO u/s 143(1), you can revise the return again if the law permits (subject to time limits).
The rectification application under section 154 deals with errors in the assessment order, not the return itself.
Revision of return is a separate process and can be done within the prescribed time limits (usually before the end of the relevant assessment year or before completion of assessment, whichever is earlier).

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

SHYAM SUNDER GULATI

Shubham Jain

Aakash Kumar

Tia Blair

yadagiri

Subscribe Now

Rectification Return -

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

GST CONSULTANT

GST CONSULTANCY

CA Final

Accountant

Manager- Finance and Compliance

Article Assistant