Rectification Proceedings

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....tification of mistake referred to in sub-paragraph(1) may be filed with the National Faceless Appeal Centre by the, - (a) appellant or any other person, as the case may be; or (b) appeal unit preparing or reviewing or revising the draft order; or (c) the 1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be. (3) Where any application referred to in sub-paragraph (....

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.... the Assessing Officer, as the case may be, where the application has been filed by an appeal unit referred to in clause (b) of sub-paragraph (2); and send the notice to the National Faceless Appeal Centre. (5)The National Faceless Appeal Centre shall serve the notice referred to in sub-paragraph (4) upon the appellant or any other person, as the case may be, or the 1[National Faceless Assessmen....

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....as the case may be, the National Faceless Appeal Centre shall send such response to the appeal unit, or where no such response is filed, inform the appeal unit. (8) The appeal unit shall, after taking into consideration the application and response, if any, filed by the appellant or any other person, as the case may be, or the 1[National Faceless Assessment Centre] or the Assessing Officer, as th....