Rectification of mistakes: Assessing Officer must amend notified intimation within specified time or assessee may appeal to appellate authority. The Assessing Officer must amend to rectify any mistake brought to his notice by the assessee in relation to an intimation under clause (b) of sub section (1) within a limited period measured from the end of the month in which it is so brought; if no amendment is made within that period, the assessee may appeal against the intimation to the Deputy Commissioner (Appeals) or Commissioner (Appeals), and the appeal provisions shall apply as if the intimation were an order.
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: Assessing Officer must amend notified intimation within specified time or assessee may appeal to appellate authority.
The Assessing Officer must amend to rectify any mistake brought to his notice by the assessee in relation to an intimation under clause (b) of sub section (1) within a limited period measured from the end of the month in which it is so brought; if no amendment is made within that period, the assessee may appeal against the intimation to the Deputy Commissioner (Appeals) or Commissioner (Appeals), and the appeal provisions shall apply as if the intimation were an order.
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