CBDT Directs AOs To Pass S. 154 Rectification Orders In Writing

The CBDT has issued Instruction No. 02/2016 dated 15.02.2016 in which it has directed Assessing Officers to pass rectification orders in writing and serve a copy on the assesseee and not just make an entry on the AST system.

3 comments on “CBDT Directs AOs To Pass S. 154 Rectification Orders In Writing
  1. bobjee kurien says:

    A classic example of the head not aware of what the lower authorities do.The Board has no mechanism to monitor their directions nor have a clue of how to do exercise their authority.Helplessness Thy name is CBDT

  2. K.VASANTKUMAR says:

    Like many other instructions and circulars this instruction that with in six months order u/s.154 should be passed is issued and as in the case of others this also will be not cared by the AOs. The reason is that there is no evidence that the BOARD which it is not know whether black board or white board having acted on Officers for not following their instructions or circulars. Why Section 154 alone. There are instances where the AO’s are passing orders levying penalty beyond the limit prescribed u/s.275 of one year from the end of the financial year in which orders of the CIT(A) is received, based on earlier provision of passing orders of penalty within six months from the end of the month in which orders of the Tribunal is received. This is totally contrary to spirit with which the amendment is brought into the provision by the Parliament. Though there are hundreds of such instances, the BOARD never acted nor the appellate authorities informed the higher authorities. They are toeing the same line and are not holding the orders to be barred by limitation. In fact there is a judicial pronouncement contrary to this amendment. All these instances gives raise to a doubt that the BOARD as stated earlier is a non functional body, has no mechanism to know about what is going on.

  3. bobjee kurien says:

    The assessing officers mind is like a child’s brain.If the mother directs a certain thing needs to done in a specific manne the child thinks ways and means how not to do.
    The appeal orders were passed in 1997 and even till date the modification orders are not passed.if passed the resultant order results in substantial refund .If the refund is issued the budget takes a hit.So the officers are reluctant to pass the modification order.they delay the action and try to pass pn the responsibility to the next officer..This is exactly what is happening.Innth Nizam group of cases this is exactly what is happening for the past 20 years.The delay has resulted is Grant of huge interest and the officers don’t want to be held responsible.Will the Revenue Secretary look into the matter .Should not all the officers responsible for this be taken to task.The department is to cough up interest of over 50 crores.

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