TMI BlogRectification of order passed by AO himself as per section 143 (3)X X X X Extracts X X X X X X X X Extracts X X X X ..... Wheterh AO can ractified the Order paases by himself u\s 143(3) of the Income Tax Act, 1961 - Reply By Surender Gupta - The Reply = Yes, section 154 is there for rectification mistake. - Repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y By DEV KUMAR KOTHARI - The Reply = 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent 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 specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the AO. - Rectification of order passed by AO himself as per section 143 (3) - Query Started By: - GYAN JAIN Dated:- 11-1-2010 Income Tax - Got 2 Replies - Income Tax - Discussion Forum - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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