Rectification of mistake allows amendment under section 154 and electronic intimation to deductor when liability increases. An Income-tax authority of the Centralised Processing Cell may rectify any mistake apparent from the record under section 154, on its own motion or on application by the deductor, with applications to be furnished in the form and manner specified by the Director General. If rectification reduces a refund or increases the deductor's liability, the Cell must send an electronic intimation and allow the deductor to reply as specified; such an order is deemed a notice of demand under section 156.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification of mistake allows amendment under section 154 and electronic intimation to deductor when liability increases.
An Income-tax authority of the Centralised Processing Cell may rectify any mistake apparent from the record under section 154, on its own motion or on application by the deductor, with applications to be furnished in the form and manner specified by the Director General. If rectification reduces a refund or increases the deductor's liability, the Cell must send an electronic intimation and allow the deductor to reply as specified; such an order is deemed a notice of demand under section 156.
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