Rectification after filing Appeal with CIT)

This discussion clarifies whether an Income Tax Return (ITR) can be rectified even after an appeal has been filed with the Commissioner of Income Tax (Appeals) or CIT(A). While rectification is possible for certain issues, it cannot be used to dispute points already under appeal. If a rectification resolves an issue, the appeal's status may change, and withdrawal might be an option. It's advised to submit a copy of the rectified return during appellate proceedings for the CIT(A) to decide on its legal validity.