Dinesh Bhattacharya (Retired) (90 Points)
22 September 2011The Assessing Officer passed order u/s 143 (3) , but there are some apparent mistakes. Whether application u/s 154 can be made?
PRATEEK
(ACA)
(102 Points)
Replied 22 November 2011
A mistake for which no two or more opinion can be formed or a mistake which is clearly apparent from records can be rectified within a period of 4 years from the end of the financial year in which assesment order was passed , if any application is forwarded by an aggrieved assessee the same order U/s 154 has to be passed within a period of 6 months from the end of month in which application was made by the assessee
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