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Rectification Of Mistake apparent from records

Nitesh Khandelwal (CA CWA & LLB Student) (28 Points)

22 August 2010

Can an Application u/s 154 for Rectification any of Mistake apparent from Records made by an Assessing Officer to Commissioner (Appeal) for the matter that have been considered and decided by the same Commissioner (Appeal) or by any other Commissioner (Appeal)?

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8 Replies

Aditya Maheshwari (CA in Practice) (35867 Points)
Replied 22 August 2010

Rectification order can be passed only by the officer by whom the order was passed. So u will have to apply to the Assessing officer only.

Nitesh Khandelwal (CA CWA & LLB Student) (28 Points)
Replied 22 August 2010

Dear my question is that can an A.O. made an application for rectification to CIT (Appeal)..?

Aditya Maheshwari (CA in Practice) (35867 Points)
Replied 22 August 2010

Yes it can be done

(2) Subject to the other provisions of this section, the authority concerned—

(a) may make an amendment under sub-section (1) of its own motion, and

(b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the ⁹²[***] ⁹³[Commissioner (Appeals)], by the ⁹⁴[Assessing] Officer also.

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Nitesh Khandelwal (CA CWA & LLB Student) (28 Points)
Replied 22 August 2010

thnx...

and can u also tell me that what is the time limit for passing an order u/s 154.

Aditya Maheshwari (CA in Practice) (35867 Points)
Replied 22 August 2010

As per section 154

(7) Save as otherwise provided in section 155 or sub-section (4) of section 186 no amendment under this section shall be made after the expiry of four years⁹⁸[from the end of the financial year in which the order⁹⁹ sought to be amended was passed.]

(8) Without prejudice to the provisions of sub-section (7), where an application for amendment under this section is made by the assessee on or after the 1st day of June, 2001 to an income-tax authority referred to in sub-section (1), the authority shall pass an order, within a period of six months from the end of the month in which the application is received by it,—

(a) making the amendment; or

(b) refusing to allow the claim.

So application can be made within 4 years and order should be passed within 6 months of the application.

And u can thank by using the thank user icon also.

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Nitesh Khandelwal (CA CWA & LLB Student) (28 Points)
Replied 22 August 2010

this 4 years limit includes 6 months Limit....?

Aditya Maheshwari (CA in Practice) (35867 Points)
Replied 22 August 2010

No. Four year limit for application and rectification order must be passed within 6 months

CA ANKIT GUPTA (EXPERT ) (1995 Points)
Replied 09 January 2015

DEAR SIR

PLEASE TELL ME ONE MORE THING THAT , WHAT ARE THE CONSEQUENCES IF THE INCOME TAX AUTHORITY DOES NOT PASS RECTIFICATION ORDER WITHIN THE SPECIFIED PERIOD

CAN YOU PLEASE REFER ANY HIGH COURT AND SUPREME COURT CASES PERTAINING TO THE ISSUE CONCERNED