ITR
Mistake in a scrutiny order that is clear on record
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Facts
A mistake apparent from the record, such as missing TDS credit or a calculation error, can be fixed by a rectification application. You do not need an appeal for that.
Provisions and law
- Sec 154, Income-tax Act 1961 (now Sec 287, Income-tax Act 2025)Rectification of a mistake apparent from the record.
- Sec 156, Income-tax Act 1961 (now Sec 289, Income-tax Act 2025)Demand notice issued with the order.
Analysis
Apply for rectification on the portal or to the officer, attaching Form 26AS showing the credit. If the order also has disputed additions, file an appeal within 30 days for those, separately. Rectification does not stop the appeal clock. Track the rectification status.
Conclusion
- Identify the clear mistake and the supporting record.
- File a rectification request with proof.
- File an appeal for any disputed additions within 30 days.
- Track both.
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Scrutiny assessment, Sec 143(2) (now 270(8))
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