Rectification of errors apparent on the face of record [Section 161]

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.... • Any notice • Certificate • Any other document Who can rectify the errors apparent on the face of record? • Any authority who has passed or issued any decision or order or notice or certificate or any other document may rectify any error which is apparent on the face of record in such documents. What type of mistakes or errors can be....

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.... No rectification can be done after the period of six months from the date of issue of such decision / order/ notice/ or any other document However, such time limit does not apply in cases where the rectification is purely in the nature of correction of a clerical or arithmetical error or mistake, arising from any accidental slip or omission. Note : Principles of natural justice should be f....

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....n the adjudication order. The Department rejected the rectification application stating that it was time-barred and advised the Assessee to file an appeal. • Taking into consideration the fact that the petitioners had filed a rectification application, seeking correction of factual and computation issues which came to be rejected by order dated 28th October, 2024 with a direction....