Rectification Request In Orders Issued By CsIT(Appeal)

Written by Gagandeep Arora - Printed on - Date - 18th Jan 2023

A request for rectification can be raised by an assessee if there is any mistake in the return filed.Once the return is filed then, an intimation is sent after an assessee has filed the ITR. This intimation is divided in two columns one has all the details submitted by the assessee and the other obtained by the tax department if there is any mismatch then the assessee can file a rectification request. Or if the assessee wants to make any correction in the return filed then also a rectification of request in orders can be filed under section 154.

Order Which Can Be Rectified Under Section 154

To rectify any mistake visible in the record an income tax authority may,

1). Rectify any order passed under any provisions by the income tax authority.
2). Rectify any intimation or deemed intimation issued under section 143(1)
3). Rectify any intimation issued regarding processing of statements of tax deducted at source i.e. TDS return
4). Rectify any intimation issued regarding processing of TCS statement.

Under any circumstances if there are changes in the tax liability of the taxpayer then the assessee is given a chance to clear their side.

Procedure For Rectification

The initiation request can be filed by the taxpayer or the income tax authority can rectify the mistake on its own motion. In the circumstance when the order has been passed by the Commissioner (Appeals) then the mistake can be rectified only if brought to light by the assessing officer or the taxpayer. The important point to focus here is on the time limit no order of rectification can be passed after the expiry of four years from the end of the financial year in which the order is being rectified. The important factors to be kept in mind before sending any application for rectification

1). The individual should do careful analysis of the order against which he wants to file the application for rectification as sometimes there are chances that the computation of the amount of interest in return by the taxpayer is incorrect and the computations sent by the Income tax authority rectify that mistake, so the assessee should make sure before filing the rectification application.
2). Moreover it is important that the mistake is a visible one and not an issue which is debatable or requires investigation.
3). An online application can be sent by the taxpayer if there is a surety of a mistake in the order passed.
4). A rectification request can only be made for the returns processed by CPC.

Types Of Request For Income Tax Rectification

1). Reprocess the return
2). Tax credit mismatch correction
3). Additional information for 234 C interest
4). Status correction( For ITR -5 and ITR-7) 9 Applicable till 2018-19
5). Exemption section correction (for ITR-7, applicable till AY 2018-19)
6). Return Data Correction(offline)
7). Return Data Correction (online)

Any individual who gets the notice under section 143(1) from CPC can apply for a rectification request if he is a registered taxpayer, ERIs ( who have added client PAN ) and authorised signatories and representatives. In the cases, where the right to request have been transferred to the assessing officer then an individual needs to approach the AO with the rectification application on paper.

Consult A Professional

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