Rectification APPLICATION against OGE

[Nikhil Bhudolia]

Dear Sir/Madam,

The assessee received the refund of Rs. 2Lacs post filing Of ITR, and then it was selected for scrutiny 143(3) and response to that Assessee filed the appeal to CIT(A) and simultaneously deposited 20% as pre deposit of Rs. 9 Lacs

Subsequently, CIT(A) had decided appeal in favour of Co. A and passed Appellate Order. Thereafter, I.T Department had passed Order giving effect to the CIT(A)'s Order BUT WHILE PASSING OGE they have taken the effect of Rs.2 Lacs twice one with Pre deposit of Rs. 9Lacs and showed 7 Lacs as pre deposit and again they have included as a separate line item of Rs. 2 Lacs refund as already issued

Now, my question is that while filing the Rectification Application in IT portal what options we should choose::

1) Rectification of “AO seeking order” or “Rectific of CIT(A) ORDER”: AO right

2) Then post creation of New request what we should select under “Rectification Request Filed Before * : AO right

3) under “File rectification against” ASS ORDER OR 154: AO Right

4) Further when I am putting DIN of OGE its troughing error

Please suggest how we can proceed

AI Summary

Rectification of order giving effect over duplicate refund accounting and portal filing options for income tax correction Rectification is sought against an order giving effect to an appellate order where the department appears to have accounted for the refund amount twice, once against the pre-deposit and again as a separate refund item. The query concerns which rectification option should be selected on the income tax portal, whether the request should be linked to the assessing officer's order or the appellate order, and how to proceed when the DIN of the order giving effect is not accepted by the portal.