Review and rectification under Section 74B may be initiated for multiple assessments after following Rule 36B(7). Assessing Authorities are directed to initiate appropriate remedies, including review and rectification powers under the DVAT Act, wherever inconsistencies such as multiple assessments and Form 9 discrepancies for the 2013-14 period are identified; procedural provisions governing reconsideration requests must be observed and prior departmental guidance followed.
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.
Review and rectification under Section 74B may be initiated for multiple assessments after following Rule 36B(7).
Assessing Authorities are directed to initiate appropriate remedies, including review and rectification powers under the DVAT Act, wherever inconsistencies such as multiple assessments and Form 9 discrepancies for the 2013-14 period are identified; procedural provisions governing reconsideration requests must be observed and prior departmental guidance followed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
