Rectification Proceedings

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....her provisions of this Scheme, an application for rectification of mistake referred to in sub-paragraph (1) may be filed with the National Faceless Appeal Centre by:- (a) the appellant or any other person, as the case may be; or (b) the Commissioner (Appeals) who has passed the appeal order; or (c) the Assessing Officer either directly or through the National Faceless As....

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....pellant or any other person, as the case may be; or (c) to the appellant or any other person, as the case may be, and the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, where the application has been filed by the Commissioner (Appeals) referred to in clause (b) of sub-paragraph (2). (5) The National Faceless Appeal Centre shall....

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....) Where a response, as referred to in sub-paragraph (6), is furnished by the appellant or any other person, as the case may be, or the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, the National Faceless Appeal Centre shall send such response to the Commissioner (Appeals), or where no such response is furnished, inform the Commissioner (Ap....