Rectification of order passed by AO himself as per section 143 (3)

[GYAN JAIN]

Wheterh AO can ractified the Order paases by himself u\s 143(3) of the Income Tax Act, 1961

[Surender Gupta]

Yes, section 154 is there for rectification mistake.

[DEV KUMAR KOTHARI]

please read section 154 of IT Act and case laws on that section. A rectification order is to be passed by the same authority (not necessarily the smae person even successor in office can pass the rectification order) who passed the original order, if there is a mistake apparent from records. so you need to establish that there is a mistake, the mistake is apparent from records ( it is not on issues involving interpretation and record reveals mistake)then you can apply for rectification by the AO and AO is required to dispose off the petition within specified time. I hope you will enrich the readers by discussing your case and later on outcome about the mistake apparent from record, how it is apparent, and how it can be rectified and then what was decision of the AO.

AI Summary

Rectification of order: AO may correct mistakes apparent from record; successor can pass rectification within prescribed time.
An assessing officer may rectify an original assessment order only where a mistake apparent from the record is shown; such mistakes exclude matters of interpretation. Rectification can be effected by the same authority or a successor in office, and the officer must dispose of the rectification petition within prescribed time limits after the applicant establishes the error.