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Query asked by Ramana GV on December 25, 2020

Re: Rectification eligible ?

There is an item in the Assessment order under Appeal which is apparently incorrect and is eligible for Rectification under section 154. However since the Appeal has been filed contesting all additions no rectification was preferred. Is it possible to correct obvious mistakes in the Assessment order while applying for the VsV scheme ?

The assessee may have to request  the  Assessing the Officer to pass the rectification order . In case the rectification order is not  passed the  Assessee may  approach  High Court by filing writ petition . It may  be desirable to file the Application  by correcting the obvious mistakes . In case the designated authority rejects the application the assesseee may approach the approach the  High Court by filing writ petition  before High Court


 

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