Re: Whether rectification u/s 154 against ITAT order can be filed for the mistake in order u/s 143(3) not covered in CIT & ITAT appeals.
There was a mistake in order u/s 143(3) passed by AO. Assessee filed an appeal on other grounds( before the CIT(A) and ITAT and subsequently OGE was passed by AO giving effect to the orders of CIT(A) & ITAT. Timelimit for filing rectification application passed. Can Assessee or AO file rectification petition against ITAT order for the purpose of rectifying mistake in order 143(3){for the matter not covered in appeals} if timelimit for filing rectification u/s 154 against ITAT order is not yet completed.
The rectification application u/ s 254 (2) of the Act can be filed only in respect of mistake in the order of the Appellate Tribunal . It has to arise from the order of the Appellate Tribunal .
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