Passing rectification order under section 154 Income-tax Act, 1961

Rectification order service requirement: written orders must be issued and served on the taxpayer, not only reflected electronically.

The instruction notes that rectification orders effected on the AST system without providing a written copy leave taxpayers unaware and unable to pursue appeal or further rectification. It underscores that rectification must be issued in writing and directs that all rectification applications be disposed of by passing a written order that is duly served upon the taxpayer, not by mere AST system updates.