Table of Contents:
o
Rectification can be done only by the Authority who has
Passed the Order:
·
(B)
[Section 154(2)]- When can Rectification be made:
·
(E)
[Section 154(4)]- Order of Rectification:
·
(F) [Section 154(5)]- Refund to be given in case
Rectification Results into Reduction of Assessment:
·
(H)
[Section 154(7)]- Time Limit for Rectification:
o
Time limit gets freshly extended in case of rectification
of rectified order:
o
Time limit of 4 years as per section 154(7) would freshly
apply to the appellate order:
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