{"id":24875,"date":"2022-02-13T13:29:23","date_gmt":"2022-02-13T07:59:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/whether-rectification-u-s-154-against-itat-order-can-be-filed-for-the-mistake-in-order-u-s-1433-not-covered-in-cit-itat-appeals\/"},"modified":"2022-02-15T05:43:33","modified_gmt":"2022-02-15T00:13:33","slug":"whether-rectification-u-s-154-against-itat-order-can-be-filed-for-the-mistake-in-order-u-s-1433-not-covered-in-cit-itat-appeals","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/whether-rectification-u-s-154-against-itat-order-can-be-filed-for-the-mistake-in-order-u-s-1433-not-covered-in-cit-itat-appeals\/","title":{"rendered":"Whether rectification u\/s 154 against ITAT order can be filed for the mistake in order u\/s 143(3) not covered in CIT &amp; ITAT appeals."},"content":{"rendered":"<p>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) &amp; 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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) &amp; 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.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/whether-rectification-u-s-154-against-itat-order-can-be-filed-for-the-mistake-in-order-u-s-1433-not-covered-in-cit-itat-appeals\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-24875","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/24875","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=24875"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24875"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24875"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=24875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}