Rectification of order passed by AO himself as per section 143 (3), Income Tax

[GYAN JAIN]

Wheterh AO can ractified the Order paases by himself u\s 143(3) of the Income Tax Act, 1961

Posts / Replies

[Surender Gupta]

Yes, section 154 is there for rectification mistake.

[DEV KUMAR KOTHARI]

please read section 154 of IT Act and case laws on that section. A rectification order is to be passed by the same authority (not necessarily the smae person even successor in office can pass the rectification order) who passed the original order, if there is a mistake apparent from records. so you need to establish that there is a mistake, the mistake is apparent from records ( it is not on issues involving interpretation and record reveals mistake)then you can apply for rectification by the AO and AO is required to dispose off the petition within specified time. I hope you will enrich the readers by discussing your case and later on outcome about the mistake apparent from record, how it is apparent, and how it can be rectified and then what was decision of the AO.