Reference Formats for Rectification Application U/S 154 against OGE

[Nikhil Bhudolia]

Hi Sir/Madam,

Do you have any formats (Cover letter, request letter) redialy available for filing the rectification application against": Order u/s 154 / Order Giving Effect, for both offline and online routes? It would be really appreciated if you can share to [email protected]

[FCA Adv amit aggarwal]

1. physical or online portal response option was closed when order passed by deptt. you can't file application for rectification to AO

2. if order has been passed in income tax & there is possibility of some correction: - sometimes IT deptt passed order without giving effect of

1. TDS/TCS

2. self-assessment tax

3. advance tax

in that case you have to file appeal u/s 246A to CIT(A) or JCIT(A)- he will passed order u/s 250 with specific directions.

AI Summary

Rectification applications and giving-effect orders may require appeal where tax credits were not properly given effect.
Rectification against an order under section 154 or an order giving effect was discussed in terms of offline and online filing routes. The note states that once the departmental response option is closed after the order is passed, rectification cannot be filed before the Assessing Officer in the usual manner. Where the order has not given effect to TDS/TCS, self-assessment tax, or advance tax, the suggested course is an appeal under section 246A before the CIT(A) or JCIT(A), who may then issue directions under section 250.