https://www.taxtmi.com/forum/issue?id=120859 Rectification of an Order Giving Effect is the appropriate course where the Assessing Officer has adjusted the same refund or pre-deposit amount twice while implementing an appellate order. The described error is a mistake apparent from the record and is to be corrected under section 154 against the consequential order in which the duplication occurred, rather than against the original assessment order or the appellate order itself. The guidance also notes that the rectification application should be filed before the Assessing Officer, and if the portal does not accept the DIN, an offline request with supporting documents and reconciliation may be used. en-us Wed, 08 Apr 2026 16:53:49 +0530 Wed, 15 Apr 2026 15:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120859 Rectification of an Order Giving Effect is the appropriate course where the Assessing Officer has adjusted the same refund or pre-deposit amount twice while implementing an appellate order. The described error is a mistake apparent from the record and is to be corrected under section 154 against the consequential order in which the duplication occurred, rather than against the original assessment order or the appellate order itself. The guidance also notes that the rectification application should be filed before the Assessing Officer, and if the portal does not accept the DIN, an offline request with supporting documents and reconciliation may be used. Discussion-Forum Income Tax Wed, 08 Apr 2026 16:53:49 +0530 https://www.taxtmi.com/forum/issue?id=120859