Re: patent mistakes can be rectified by designated authority

As per DA he can rectify mistakes only in form 3 and he can not rectify mistake of form 1 AND FORM 2 . THEN WHAT IS MEANING OF PATENT MISTAKE TO BE RECTIFIED BY DA

To understand the meaning of patent mistake  one may refer the judgement of Supreme Court in  T.S. Balram , ITO v. Volkat Bros (1971 ) 82 ITR 50 (SC)  , the Court held that debatable point of law or inference cannot be subject matter of rectification . 

Form no 1 and  form no 2 is filed by the declarant. If there is any mistake the declarant has to file the revised form .  Please refer circular No 21/2020 dt 4 -12 -2020 .    Q. No 89  Q.  Once declaration is filed by assessee u/s 4 of the Vivad Se Vishwas can the same be revised ? If yes , at what stage of the proceedings will the same be allowed  ? 

 Answer : Yes ,  declaration can be revised any number of times before DA issues a certificate under section 5 (1) of  Vivad Se Vishwas .  

However  we have been informed that under new portal there is no provision for making amendments . The assessee may have to contact the Designated Authority or may file manually .  

 

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