Rectification

ITR 199 views 2 replies

parvesh garg

Student CA / Articleship

100 Points Joined May 2015

Hey,

I filed ractification request u/s 154 against sec143(1) but due to some reason I have filled it wrong and order has been passed after ractifiaction.

Now suggest me can I file ractification again or not? If yes than against what(CPC reference No) u/s 143(1) or against new order come u/s 154.

This all happen due to non filing of Form-10E(Refund has been disallowed). So can I submit Form 10E now and file ractification or not.

Please also provide necessary details regarding this.

Replies (2)

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

198322 Points Joined July 2016

1. You can rectifify again.

2. Use CPC no. from the new rectification order.

3. Yes, you can Submit 10E with new rectification request, now.

CA Harshal Totla

Chartered Accountant

2229 Points Joined May 2014

Rectification can be done any no.of times provided the ingredients of section 154 fulfills.
a. there is a mistake apparent from records.
b. time limit- 4 years from the end of F.Y. in which order sought to be amended was passed.
c. the matter sought to be rectified has not gone into appeal or revision.
So, you can file rectification request by submitting form 10E. Quote reference no.of order passed u/s 154 earlier.