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154
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- Any order passed under the IT Act
- Intimation or deemed intimation u/s. 143(1)
- Intimation u/s. 200A(1)
- Intimation u/s. 206CB(1)
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An Income Tax Authority (S. 116)
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4 years from the end of the financial year in which order / intimation was passed
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Any mistake apparent from the record.
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- An appeal lies against rectification orders.
- An appeal lies against refusal to rectify the mistake.
- Regarding disallowance u/s. 43B for want of proof with return, refer Cir No. 669 dt. 25-10-1993 and Cir. No. 688 dt. 23-8-1994.
- Rectification order having effect of enhancing liability or reducing refund could be passed only after notice of hearing to the assessee.
- Application made on or after 1-6-2001 shall be disposed of within six months from the end of the month in which the application is received by the Authority.
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254(2)
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Any order passed by ITAT
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ITAT
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4 years from the date of the order.
W.e.f. 1-6-2014 six months from the end of the month in which the order was passed
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— do —
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1, 2, & 3 stated above are not applicable.
4 Is same as stated above.
5 Application filed on or after 1-10-1998 shall be accompanied by a fee of ₹ 50.
6 Failure to consider relevant decision of the Apex Court and the jurisdictional HC constitutes mistake apparent, and requires rectification u/s. 254(2). (M/s R J ROLLER FLOUR MILL PVT LTD vs. ITO) (2011-TIOL-208-ITAT-LKW)
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