RECTIFICATION U/s 154

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ALOK (Querist)
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20 April 2011 I had filed for RECTIFICATION(U/s 154), after receiving an intimation from the department claiming Rs 1,00,000 as demand,,instead of Refund of Rs 10,000(Which I was to get back)......

I had filed for a rectification and the same has been REJECTED by the department.

Can I again re-file for RECTIFICATION after getting once rejected or is their any time limit....

Financial Year Is- (2008-2009)
Assesment Year Is- (2009-2010)

Ratan Sharma

Ratan Sharma (Expert)
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20 April 2011 You can not file rectification on the same issue once again. If there is another mistake which is apparent from the face of the record then you can file application u/s. 154. Rectification application is to be filed within 6 months from the order sought to be rectified. You can prefer appeal with CIT ( appeals ) within 30 days against the rectification order passed by AO.

R.KRISHNARAJ

R.KRISHNARAJ (Expert)
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20 April 2011 You can go for appeal to CIT (A)

ALOK

ALOK (Querist)
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21 April 2011 It was some clerical error while feeding the information while filing ITR 4.....
Can I revise my return now for 2008-2009(Fiancial Year)......

R.KRISHNARAJ

R.KRISHNARAJ (Expert)
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21 April 2011 Due date for revised return is only up to 1 year from the end of relevant asst year. i.e. for the A.Y. 2009-10, due date is up to 31.3.2011. You may file revised return hence forth.

ALOK

ALOK (Querist)
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21 April 2011 So I want to know....
With what option am I left with.....
CPC has rejected my appeal which I had filed for rectification U/s 154,,

It was just a clerical error....
The figures were interchanged....
Which leaded to a heavy TAx demand from CPC's side.....

Should I file for rectification once again....Explaining them the causes....

As per my views.......CPC is actually not goimng into the matter deeply......Hapazardly it has rejectedmy Rectification request.......

Asha Kanta Sharma online

Asha Kanta Sharma online

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20 July 2025 Can you file rectification again after rejection?
No, you cannot file a second rectification on the same issue once the rectification application has been rejected by the department.
Rectification under Section 154 is meant to correct “mistakes apparent from the record”, not for re-arguing the same issue multiple times.
What are your options now?
Appeal to CIT (Appeals):
If your rectification request was rejected, you can file an appeal before the Commissioner of Income Tax (Appeals) within 30 days from the date of the rectification order.
This appeal gives you a chance to present your case about the clerical error and why the demand should be corrected.
Revised Return?
The due date for filing a revised return for AY 2009-10 (FY 2008-09) was 31 March 2011 (one year from the end of the assessment year).
If that date is already passed, you cannot revise your return now.
If Appeal is also rejected:
You can then consider filing an appeal to the Income Tax Appellate Tribunal (ITAT) after the CIT(A) order.
This is a formal legal remedy after administrative options are exhausted.
Important notes:
The CPC (Centralized Processing Centre) often deals only with data processing and may not look into detailed facts. That’s why appeals are important to get a hearing.
When filing appeal to CIT(A), clearly explain the clerical error, attach supporting documents, and emphasize that it’s a genuine mistake.
Ensure you do this within the time limit; delay could hurt your case.
Summary for you:
No re-filing of rectification on same issue after rejection.
File appeal to CIT(A) within 30 days against rectification rejection.
Cannot file revised return now if deadline passed.
If needed, further appeal to ITAT after CIT(A) decision.

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