Rectification of mistake: collectors can apply for amendment, obtain hearing, refunds and time-bound orders in intimation corrections. The amendment allows an income-tax authority to amend an intimation under the intimation provision and expressly adds the collector alongside assessee and deductor so the collector may apply for amendment, be afforded a reasonable opportunity of hearing, receive refunds, be served notices of demand, and have time-bound orders when the collector files an application.
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: collectors can apply for amendment, obtain hearing, refunds and time-bound orders in intimation corrections.
The amendment allows an income-tax authority to amend an intimation under the intimation provision and expressly adds the collector alongside assessee and deductor so the collector may apply for amendment, be afforded a reasonable opportunity of hearing, receive refunds, be served notices of demand, and have time-bound orders when the collector files an application.
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