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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the recorded factual error regarding the date of filing of the refund/self-credit intimation constituted a mistake apparent on record warranting rectification.
Analysis: The application pointed out that the letter dated 04.07.2015 had been received in the Division on 07.07.2015, whereas the earlier final order had recorded the filing date as 16.07.2015. On the material placed, the correct date of receipt was 07.07.2015, and once that date was taken into account, the finding of delay in filing the statement of availing self credit could not stand.
Conclusion: The factual mistake was rectifiable, and the application for rectification of mistake was allowed.
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