Rectification of mistake: Assessing Officer may amend intimations, but must notify and hear assessee before increasing liability. Assessing Officer may amend an intimation to rectify an apparent mistake within a limited period, either suo motu or on the assessee's notice. Amendments increasing liability or reducing a refund require prior notice to the assessee and a reasonable opportunity to be heard; if such amendment enhances payment or reduces refund, the Assessing Officer shall issue an order specifying the sum payable and the Chapter's provisions apply.
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: Assessing Officer may amend intimations, but must notify and hear assessee before increasing liability.
Assessing Officer may amend an intimation to rectify an apparent mistake within a limited period, either suo motu or on the assessee's notice. Amendments increasing liability or reducing a refund require prior notice to the assessee and a reasonable opportunity to be heard; if such amendment enhances payment or reduces refund, the Assessing Officer shall issue an order specifying the sum payable and the Chapter's provisions apply.
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