TaxTMI 
TaxTMI 
Rectification of mistakes u/s 154 - Manner of disposal of application received for rectification of miskate
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....ssary action by income-tax Department one of which is regarding maintenance of "Rectification Register" in which details like receipt of applications under section 154 of the IT Act, their processing and disposal are to be maintained. (Reference: Para 16 to 18 of the order). 2. In view of the said order it has been decided by the Board that henceforth all applications received under section 154....
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..... (iii) At places where Aayakar Seva Kendra is non-functional but where ASK-Sofware is used for purposes of receipt of Dak, the procedure outlined for Aavakar Seva Kendras mentioned above would be adopted in respect of applications u/s 154 received by the concerned authority. A.2. Offices where Dak is received by the jurisdictional Assessing Officer Offices where neither Aaya....
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....ification applications have to be compulsorily uploaded in "Online Rectification Register" by the Assessing Officer on the day application is received by him either through Aayakar Seva Kendra/ASK Software or in his own office. The acknowledgement number provided to the taxpayer at the time of receiving application u/s 154 must invariably be entered in "Online Rectification Register" in appropriat....
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....s where applications were received through Aayakar Seva Kendra/ASK Software, Assessing Officer should also flag/mark the disposal of rectification application in ASK Software so that its disposed status could be tracked down. C.4. The order under section 154 of income-tax Act muse fulfill all the legal requirements, should be a speaking order and has to be invariably communicated co the taxpaye....