prpri Dispose Rectification Application U/s. 154 in writing : CBDT Dispose Rectification Application U/s. 154 in writing : CBDT

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi

Instruction No. 02/2016
Dated- 15th of February, 2016

Subject: Passing rectification order under section 154 Income Tax Act, 1961-regd

Instances have come to the notice of the Board that in some cases, rectification order under section 154 of the Income Tax Act, 1961 (‘Act’) is being passed by the Assessing Officer on AST system without giving copy of the order to the taxpayer concerned. This is causing grievance to the taxpayers as they remain unaware of such orders and consequently, are unable to pursue the matter further, either in appeal or rectification, if required.

2. Sub-section (4) of section 154 of the Act mandates that rectification order shall be passed in writing by the Income Tax authorities. Therefore, on consideration of the matter, the Board hereby directs that all rectification applications must be disposed of after passing an order in writing, to be duly served upon the taxpayers concerned and not by merely marking necessary rectification on the AST System.

3. The contents of this instruction may be brought to the notice of all for necessary compliance.

4. Hindi version to follow.

(Rohit Garg)

Deputy Secretary to the Government of India

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