Section 154(8) — the law in short
What the courts have decided on section 154(8), 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. 01/2016 - the six months in s.154(8)
CBDT Circulars & InstructionsHelps taxpayer
My rectification application has been sitting with the officer for more than six months. Has it lapsed?
No. The Board issued this instruction precisely because officers were taking the view that an application not decided inside the six months in s.154(8) had lapsed and needed no action. The instruction records that view, rejects it, and directs that the six-month limit be strictly followed and monitored by supervisory officers.
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.