Section 154(4) — the law in short
What the courts have decided on section 154(4), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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CBDT Instruction No. 02/2016 - rectification orders must be in writing
CBDT Circulars & InstructionsHelps taxpayerValidity unconfirmed
The officer says my rectification has been 'done in the system' but I have received no order. Is that enough?
No. The Board found that rectification orders under s.154 were being passed by officers on the AST system without a copy of the order being given to the taxpayer, who was then unaware of the decision and unable to pursue it in appeal or by a further rectification. Pointing to s.154(4), which requires the order to be passed in writing, it directed that all rectification applications be disposed of after passing an order in writing, to be duly served on the taxpayer concerned, and not by merely making the necessary rectification on the AST system.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.