https://www.taxtmi.com/article/detailed?id=17494 Rectification provisions are treated as requiring the competent income-tax authority to issue a written order making an amendment or refusing an application by an assessee, deductor, collector, or specified appellate applicant. The order must be passed within six months from the end of the month of receipt, subject to the four-year amendment limitation and statutory exceptions. Adverse amendment requires notice and a reasonable hearing. By analogy with deemed registration following non-disposal of a statutory application, non-disposal of a rectification application without objection or rejection is argued to permit deemed allowance. en-us Wed, 30 Sep 2026 10:27:45 +0530 Wed, 30 Sep 2026 10:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17494 Rectification provisions are treated as requiring the competent income-tax authority to issue a written order making an amendment or refusing an application by an assessee, deductor, collector, or specified appellate applicant. The order must be passed within six months from the end of the month of receipt, subject to the four-year amendment limitation and statutory exceptions. Adverse amendment requires notice and a reasonable hearing. By analogy with deemed registration following non-disposal of a statutory application, non-disposal of a rectification application without objection or rejection is argued to permit deemed allowance. Articles Other Topics Wed, 30 Sep 2026 10:27:45 +0530 https://www.taxtmi.com/article/detailed?id=17494