Rectification proceedings correct mistakes apparent from the record with notice, response and a digitally signed written order. The Scheme permits the JCIT (Appeals) to amend its orders to rectify any mistake apparent from the record; applications may be filed by the appellant, any other person, or the Assessing Officer. The JCIT (Appeals) must issue notice to the opposite party to show cause, allow a time-fixed or extended response, and after considering submissions either rectify the mistake or reject the application with reasons in writing. The digitally signed order is sent to both the appellant/other person and the Assessing Officer for necessary action under the Act.
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 proceedings correct mistakes apparent from the record with notice, response and a digitally signed written order.
The Scheme permits the JCIT (Appeals) to amend its orders to rectify any mistake apparent from the record; applications may be filed by the appellant, any other person, or the Assessing Officer. The JCIT (Appeals) must issue notice to the opposite party to show cause, allow a time-fixed or extended response, and after considering submissions either rectify the mistake or reject the application with reasons in writing. The digitally signed order is sent to both the appellant/other person and the Assessing Officer for necessary action under the Act.
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