Rectification under Section 161 permits reconsideration of assessment orders where taxpayers' replies or correct annexures were overlooked. Proper Officers may invoke Section 161 to rectify assessment orders where a taxpayer's reply to a Show Cause Notice was filed but not considered, where multiple notices/orders for the same subject-matter and period are determined on review to relate to the same issue, or where annexures were missing or incorrect and a taxpayer's reply was therefore overlooked; verification of records and adherence to statutory timelines are required, and the listed examples are illustrative not exhaustive.
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 161 permits reconsideration of assessment orders where taxpayers' replies or correct annexures were overlooked.
Proper Officers may invoke Section 161 to rectify assessment orders where a taxpayer's reply to a Show Cause Notice was filed but not considered, where multiple notices/orders for the same subject-matter and period are determined on review to relate to the same issue, or where annexures were missing or incorrect and a taxpayer's reply was therefore overlooked; verification of records and adherence to statutory timelines are required, and the listed examples are illustrative not exhaustive.
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