Re: Rectification

If Original assessment order passed by AO contains a mistake apparent on record in one of the issues/ additions. Can assessee file application under the Vivad Se Vishwas Scheme and simultaneously Rectification Application u/s 154 to the A.O. The time limit for filing rectification has not expired.

 Yes  the assessee can make an application under section 154 of the Act.  The assessee should request the Assessing Officer to  pass the rectification order  . After the receipt of the rectification order the assessee can avail the benefit of the  VSVA on other issues which are pending before the appeal before the Commissioner Income- Tax ( Appeals) 

 

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