TaxTMI 
TaxTMI 
Can appeal be filed against the rectification order? The time limit to file appeal against the original order has expired.
Appeal against the rectified order
30 Apr 2025 
8 Replies 
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Appealability of rectification orders arises when rectification prejudicially modifies an original order, allowing appeal limited to the changes.
A rectification order that modifies the original order in a manner prejudicial to the taxpayer constitutes a fresh cause of action and is appealable, but the appeal is confined to the rectified portion; clerical or arithmetical corrections that do not prejudice the assessee do not create an independent appealable grievance. (AI Summary)
A rectification order that modifies the original order in a manner prejudicial to the taxpayer constitutes a fresh cause of action and is appealable, but the appeal is confined to the rectified portion; clerical or arithmetical corrections that do not prejudice the assessee do not create an independent appealable grievance. (AI Summary)