• Rectification of order u/s 143(1)

For A.Y 2008-2009 I had received assessment order u/s 143(1) in the year 2010 which showed me demand payable but actually in the order there was mathematical error which had led to demand whereas according to my return I was supposed to get refund, can I get the order rectified now by any way, section etc. Please reply.
Asked 6 years ago in Income Tax

Sir

You need to approach the concerned Income Tax Officer ( Assessing Officer) and rectify the same with them. Online it cannot be done as the time has lapsed.

After it is rectified then you can get the refund

Shyam Sunder Modani
CA, Hyderabad
1408 Answers
164 Consultations

5.0 on 5.0

Check if you can file it electronically, through Income tax site. If not,then you have to file rectification U/S 154 with AO

Vidya Jain
CA, Kolkata
1010 Answers
58 Consultations

4.8 on 5.0

No you write a letter for the discrepancy and meet the officer in person.

Shyam Sunder Modani
CA, Hyderabad
1408 Answers
164 Consultations

5.0 on 5.0

Hi,

You will need to approach the Assessing Officer and get the 143(1) for AY 2008-09 rectified. Rectification applications should be filed under section 154 of the Income-tax Act, 1961. As per the section, a rectification has to be made within 4 years from the end of the financial year in which the intimation / order is passed. You seem to have missed the deadline, but you may still try meeting the Assessing Officer and trying getting it rectified.

Regards,

Keerthiga Padmanabhan

M.Com., CA, LL.B

Keerthiga Padmanabhan
CA, Greater Mumbai
784 Answers
27 Consultations

5.0 on 5.0

Hi

Since the time limit to file the rectification has lapsed, you can contact your Assessing Officer and request to delete such demand.

Lakshita Bhandari
CA, Mumbai
5687 Answers
910 Consultations

5.0 on 5.0

No, you can't get the order rectified now because the time limit for rectification is 4 years from the date of order sought to be rectified.

Some, your order was passed in 2010, rectification is not an option now.

Please feel free to call/ revert in case you need more clarity.

Abhishek Dugar
CA, Mumbai
3576 Answers
183 Consultations

4.8 on 5.0

Hello,

Could you please provide as to what was the error. If the error was evident from your record then it can be rectified or else you will have to approach the Comissioner or CBDT which will involve a lot of follow up as well as expertise. Not advisable unless the quantum of tax is more than 50K.

Trust this clarifies your query.

Feel free to call / get back in case of further clarifications.

Thanking You.

Regards,

Rohit R Sharma

BCOM, FCA, LLB, CERT. FAFP

Rohit R Sharma
CA, Mumbai
2104 Answers
95 Consultations

5.0 on 5.0

apply for rectification online if your data exist on income tax portal other wise submit application with jurisdictional AO for re assess income under section 154 of income tax act ,1961

Lalit Bansal
CA, Delhi
773 Answers
61 Consultations

5.0 on 5.0

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