Section 154
This query is : Resolved
08 January 2009
under what circumstances the department passed the rectification order.
Can assessing officer rectify the order passed under section 143(3)
Can assessing officer rectify the order passed under section 143(3)
08 January 2009
The Assessing officer can rectify the order passed under section 143(3) either sue moto or on application by assessee for rectification of mistake, if mistake is apparent on the record.
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