This discussion addresses how to file a rectification request under Section 154 of the Income Tax Act when the e-filing portal indicates the assessment year is under scrutiny. Despite faceless assessments and issued orders, apparent mistakes can be rectified. The recommended approach is to email feedback.notice.neac@income tax.gov.in for guidance on proceeding with the rectification process.
07 May 2023
How to file the rectification request u/s154 in efiling web when we select rectification option given under services window and selected the relevant AY for which we would like to file rectification, it is showing the said year is under scrutiny assessment and we have to contact the jurisdictional assessing officer before completion of assessment. But the assessment is faceless and assessment order already issued but has got some apparent mistakes so we have to file recertification under 154 Kindly guide how we should proceed
7. (1) With a view to rectifying any mistake apparent from the record the National Faceless Appeal Centre may amend any order passed by it, by an order to be passed in writing.
(2) Subject to the other provisions of this Scheme, an application for rectification of mistake referred to in sub-paragraph(1) may be filed with the National Faceless Appeal Centre by the, —
(a) appellant or any other person, as the case may be.
07 May 2023
Thank you for your reply sir Please guide the option available in the efiling website to file rectification, because I am not getting the option in the efiling website Please guide how we should proceed in the efiling portal