09 November 2024
Sir, Now finally, the orders, which are subjected to safari, for the F.Y. 2019-2020, which were not appealed against either in the First appeals or Writ court ( but not barred by limitation u/s.107), can we approach the Proper officer to rectify the order or do we have to go to writ court and get the direction to the proper Officer to rectify the order, kindly advise sir.
09 November 2024
You can approach the Proper Officer directly for rectification of the order under Section 161. Only if there is a refusal or a more complex legal issue would you need to approach the Writ Court for a direction to rectify the order.