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Query asked by C.A. Mohnish Tarneja on December 14, 2020

Re: Effect of Rectification pending on Disputed Tax

As per Q No. 25 of FAQ of 4th Dec the effect of Pending rectification can be adjusted in the disputed Tax amount. What if the rectification is rejected in case of pending rectification where there will be a reduction in Tax liability on account of the pending rectification

In the event of rectification, the declarant has no choice but to accept the Order of the Department without changes. If the error is apparent and on the face of the Order, the declarant could also consider filing a Writ Petition before the High Court.


 

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