Rectification of mistakes: authority may correct apparent errors and adjust tax liabilities, triggering refund or recovery mechanisms. The Commissioner may rectify mistakes apparent on record in orders on his own motion within the statutory period and must also rectify mistakes notified by affected persons; appellate and objection authorities have analogous powers but may not re-open matters already considered and decided in those proceedings. Rectifications reducing liability require refunds, while those increasing liability permit recovery, and assessments or orders by appointed officials may be reviewed suo motu or on application subject to rules.
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 mistakes: authority may correct apparent errors and adjust tax liabilities, triggering refund or recovery mechanisms.
The Commissioner may rectify mistakes apparent on record in orders on his own motion within the statutory period and must also rectify mistakes notified by affected persons; appellate and objection authorities have analogous powers but may not re-open matters already considered and decided in those proceedings. Rectifications reducing liability require refunds, while those increasing liability permit recovery, and assessments or orders by appointed officials may be reviewed suo motu or on application subject to rules.
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