Rectifications u/s 154.

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..... large number of appeals are filed against rectifications made u/s.154. The statistics in regard to applications for rectification seem to be incomplete. Many ITOs seem to account for rectification applications only when they take them up for disposal. A sample study made by the DOMS in the course of the work study of the clerical staff has shown that the percentage of applications for rectificati .....

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..... rect charging of interest; c) Arithmetical mistakes in the computation of total income; d) Non-consideration of claims for reduction or relief without assigning any reasons thereof in the assessment order. 3. In such situations, the tax payer is left with no other go, except to file a rectification application u/s.154 in the first instance and thereafter carry the matter in appeal against ad .....

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