Rectification under section 154: directives require prompt disposal, register maintenance and SOP-based demand verification. Mandate to promptly dispose of applications for rectification under section 154, requiring disposal of applications received up to 31 March 2015 by 15 May 2015 and submission of feedback on disposal targets to Zonal Members with intimation to Member (IT) by 20 June 2015. Supervisory authorities must ensure Assessing Officers maintain Rectification Registers and follow the SOP in Instruction No. 3/2015. Assessing Officers are to apply the SOP in Circular No. 8/2015 for verification and correction of demand to settle disputed demands and mitigate taxpayer grievances.
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 under section 154: directives require prompt disposal, register maintenance and SOP-based demand verification.
Mandate to promptly dispose of applications for rectification under section 154, requiring disposal of applications received up to 31 March 2015 by 15 May 2015 and submission of feedback on disposal targets to Zonal Members with intimation to Member (IT) by 20 June 2015. Supervisory authorities must ensure Assessing Officers maintain Rectification Registers and follow the SOP in Instruction No. 3/2015. Assessing Officers are to apply the SOP in Circular No. 8/2015 for verification and correction of demand to settle disputed demands and mitigate taxpayer grievances.
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