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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ectify 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 rectified? Errors or mistakes which are apparent on the face of record may be rectified. Rectification can only be of erro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of correction of a clerical or arithmetical error or mistake, arising from any accidental slip or omission. Note : Principles of natural justice should be followed by the authority carrying out such rectification , if such rectification adversely effect any person - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X