Mistake in an assessment order passed by the officer

Rectification is not limited to CPC. A mistake apparent from record in an order passed by the Assessing Officer, such as a totalling or interest error, can also be rectified on application. For faceless orders the request goes through the portal.

Rectification suits clear errors: interest charged on ₹5,00,000 when the order itself says the addition is ₹50,000, or TDS of ₹30,000 omitted though the order accepts it. It does not suit a disagreement on facts or law, such as whether an expense is allowable. If the order also has debatable additions, file the appeal within 30 days and the rectification separately for the arithmetic, so neither route is lost.