Rectification u/s. 154

Tax queries 462 views 1 replies

How long an income tax officer could sit over an rectification application without passing any order and what is the remedy against such action of the officer as well as as such officers?????

Replies (1)

Without prejudice to the provisions of section 154(7), where an application for amendment under this section is made by the assessee on or after 01-06-2001 to an inocme tax authority referred to in section 154(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

 

Regards,

Devendra Kulkarni


CCI Pro

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