urgent Rectification of order

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 January 2011 for ay 09-10 i got assessment order on 14/07/2010 for demand of rs. 5869/-. i consulted the AO of our ward for showing the reason that why income has increased and with his consultation i filled rectification u/s 154 which he has accepted on 26/07/2010??

now one of my friend told me that it should have been filled to cpc banglore or u/s 246A i.e commissioner appeals....

now what should i do?? as 30 days time has gone?? or should i file it online to cpc

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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16 January 2011 In the case of e-filed return, rectification can be filed either at CPC or before the ITO concerned. In case of paper return, the rectification should be filed necessarily before the concerned ITO.

Querist : Anonymous

Querist : Anonymous (Querist)

16 January 2011 i have done e-filling and rectification order is made before ITO concern....

what if i do not get rectification order within 6 months?? as jan 11 is the last month

thank you

Querist : Anonymous

Querist : Anonymous (Querist)

16 January 2011 should i sent the reminder or something??

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here’s what you should know and do regarding your rectification order situation:

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### Key points based on your case:

1. **You filed rectification u/s 154 before the Assessing Officer (AO) who passed the original order, and it was accepted on 26/07/2010.**
— This is **correct procedure**. For e-filed returns, rectification can be filed either at CPC Bangalore or before the AO concerned.
— So your rectification before AO is valid and accepted.

2. **Your friend mentioned CPC Bangalore or Commissioner of Income Tax (Appeals) u/s 246A.**
— **Appeal under Section 246A** is a different remedy (against assessment order) and must be filed within 30/60 days of the order.
— Rectification u/s 154 is for correcting mistakes apparent from the record and can be filed within 4 years from the end of the financial year in which order was passed.

3. **You have already filed rectification and AO has accepted it.**
— So no need to file appeal immediately unless you disagree with the rectification outcome.

4. **If the rectification order is not received within 6 months, what to do?**
— The Act requires rectification to be completed within 6 months.
— If no order is received by Jan 2011, you can send a **reminder or representation to the AO**.
— You may also approach your jurisdictional Principal Commissioner of Income Tax if delay persists.

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### What you should do now:

* **Wait for the rectification order if AO has accepted your rectification request on 26/07/2010.**
* If you don’t receive the order by end of January 2011, **send a reminder/representation to AO (by speed post or email)** asking for status and request disposal.
* If still delayed, escalate to the **Principal Commissioner/Commissioner of Income Tax**.
* No need to file appeal now, since you have initiated rectification and it is pending.

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### Summary:

| Issue | Action Required |
| ------------------------------------ | -------------------------------------------- |
| Rectification filed & accepted by AO | Wait for order (max 6 months from filing) |
| No order received after 6 months | Send reminder/representation to AO |
| Delay continues | Escalate to higher Income Tax authorities |
| Confusion about appeal (sec 246A) | Appeal is separate; not needed at this stage |

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If you want, I can help draft a reminder letter to the AO for your rectification order follow-up. Would you like that?

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