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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Faceless Appeal Scheme 2021: Rectification Allows Amendment of Orders to Correct Mistakes by Commissioner (Appeals)</h1> Rectification proceedings under the Faceless Appeal Scheme, 2021, allow the Commissioner (Appeals) to amend orders to correct apparent mistakes. Applications for rectification can be filed by the appellant, the Commissioner (Appeals), or the Assessing Officer through the National Faceless Appeal Centre. Upon receipt, applications are allocated to a Commissioner (Appeals) who examines them and issues a notice for a response. The concerned parties must respond within a specified timeframe. The Commissioner (Appeals) then decides to rectify or reject the application, providing reasons, and the decision is communicated to the relevant parties for further action.
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