Section 154

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Navneet Kaur Chawla (Querist)
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22 February 2017 What are the remedies available to assessee if the order u/s 154 of Income Tax Act, 1961 or u/s 35 of Wealth Tax act, 1957 is not passed by the Assessing Officer within 6 months from end of the month in which application is recieved.

CA Hariprasad Nayak

CA Hariprasad Nayak (Expert)
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22 February 2017 Hi Navneet,

It is common for department to ignore the rectification application filed by the Assessee. Six months time limit is only a guidance and not enforced. Further, the officer has to pass a speaking order either accepting or rejecting your application.

Following are the options available to you-

a. File reminder letter along with copy of original letter. Make sure you enclose all the relevant documents in support of the issue under rectification, so as to help your case stronger (if you are going to grievance cell). If found necessary, please CC to higher authorities and mention in the letter too that a CC is sent to the higher authorities.
b. in extreme cases, (after following up for 'n' number of times you did not get the desired result) you may also lodge a complaint with the tax grievance cell, who will take up the matter with the corresponding AO and get the issue sorted out.

Hope the above clarifies.

Regards,

CA Hariprasad Nayak
+91 9481 227 467