Rectification Return -
This query is : Resolved
15 July 2011
Whehter company can file rectification return against IT assessment order issued U/S.154. If yes what is the procedure
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.
This is done by writing petition u/s 154 and pointing out the mistake apparent from records.
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
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).
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
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tds on GST in connection with sale to public company
- B2B Amendment
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- Regarding Advance Tax not claimed in the Return of Income for A.Y. 2025-26
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
- Updated return in budget 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
