TaxTMI 
TaxTMI 
Wheterh AO can ractified the Order paases by himself u\s 143(3) of the Income Tax Act, 1961
Rectification of order passed by AO himself as per section 143 (3)
11 Jan 2010 
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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. (AI Summary)
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. (AI Summary)