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Query asked by Avijit Dey on December 1, 2020

Re: Whether revised VSV can be filed for not considering the rectification order, after Form 3 has been issued in the case

Form 1 & 2 has been filed after giving effect to the rectification order passed by the AO. However, in the said Form we could not find any column to the mention the details as per the rectification order. But the designated authority did not consider the rectification order and determine the amount payable under DTVSV as per the original assessment order u/s 143(3) and thus issued the Form 3. Kindly, advice what is required to do this context.

Make an rectification before the designated authority to rectify the mistake . The assessee can also file revised form . In case the Designated authority does not rectify the assessee can file  a writ before the High Court


 

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