Rectification Proceedings

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..... n application for rectification of mistake referred to in subparagraph (1) may be filed with the JCIT (Appeals) by, (a) the appellant or any other person, as the case may be; or (b) the Assessing Officer. (3) The JCIT (Appeals) shall examine the application and send the notice for granting an opportunity to, (a) the appellant or any other person, as the case may be, where the application has been .....

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..... r in writing, (a) rectify the mistakes; or (b) for reasons to be recorded in writing, reject the application for rectification. (6) The JCIT (Appeals) shall send the order after digitally signing it to, (a) the appellant or any other person, as the case may be; and (b) the Assessing Officer for such action as may be required under the relevant provisions of the Act. - - statute, statutory provis .....

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