21 December 2009
i have filed a pitition u/s 154 befor six months, i have not received any reply till date from department even six months has been lapsed. now what remedies are available to us?
24 December 2009
i want to know that can i proceed against a.o. for non compliance of law that application u/s 154 shall be dispposed off within 6 months?
23 July 2025
Section 154 - Rectification of Mistakes Section 154 of the Income Tax Act, 1961 allows taxpayers to apply for rectification of mistakes in any order passed by the Income Tax Department, but there is a time limit within which the application must be disposed of.
Issue: Non-Response to Rectification Petition (Section 154) You have filed a petition for rectification under Section 154 but haven’t received any response from the department even after six months. This delay in addressing your application can be frustrating, especially when there's a legal requirement for the department to dispose of the application within a specified time frame.
Let’s break down the key concerns and possible remedies for this situation.
1. Statutory Time Limit for Disposing of Section 154 Application Section 154(7) of the Income Tax Act, 1961 specifies that a rectification application filed under Section 154 must be disposed of within six months from the end of the month in which the application was made.
For example, if you filed your Section 154 application in June, the department should dispose of it by December.
If the department fails to dispose of the application within this time frame, it’s considered a failure to comply with the statutory requirement.
2. Remedies Available for Delay in Disposal of Section 154 Application A. File a Revision Petition under Section 264(1) As a remedy, you can file a Revision Petition under Section 264 of the Income Tax Act with the Commissioner of Income Tax (CIT).
Section 264 allows any taxpayer to request the CIT to revise any order or decision passed by the Assessing Officer (AO).
The CIT has the power to revise the order (or rectify it), even if the AO hasn’t responded within the prescribed time limit.
B. Approach the CIT for Non-Compliance You can approach the Commissioner of Income Tax (CIT) for non-compliance by the AO in disposing of your application. Under Section 154(7), the department is statutorily bound to dispose of the application within 6 months. You can formally complain about the delay and seek remedial action from the CIT.
C. Judicial Remedy: Approach the Tribunal or Court If you believe that the AO's failure to comply with Section 154(7) is an arbitrary exercise of power and it’s causing you harm, you can file an appeal before the Income Tax Appellate Tribunal (ITAT) or seek a writ petition in the High Court.
The tribunal or court may direct the department to dispose of the application within a reasonable time frame.
D. Write to the Department's Grievance Cell In case there’s still no response, you can file a complaint with the Income Tax Department’s Grievance Redressal Cell. They may help resolve the issue by coordinating with the concerned department.
3. Can You Proceed Against the AO for Non-Compliance of Law? Direct action against the Assessing Officer (AO) for failing to comply with the statutory requirement (i.e., failure to dispose of your application within 6 months) isn’t explicitly provided under the Income Tax Act.
However, you can:
File a grievance or complaint with the Commissioner (CIT), as mentioned above, to ensure the AO adheres to the prescribed timelines.
You could seek judicial intervention if this delay is causing undue hardship or legal prejudice.
Note: While the law doesn’t allow you to directly proceed against the AO, you can take the matter to higher authorities like the CIT or tribunal, as discussed.
4. Practical Steps You Can Take Check the Status: You may want to verify the status of your petition through the Income Tax e-filing portal or contact the relevant Income Tax office to inquire about the delay.
File a Revision Petition: As suggested, you can file a petition with the CIT under Section 264 to seek the revision of the order or direct the disposal of your application.
Raise a Grievance: If you believe there is systemic delay, file a formal grievance with the department’s Grievance Redressal Cell for assistance in expediting the process.
Escalate the Issue: If the issue persists, you may file a writ petition in the High Court seeking intervention on the grounds of non-compliance with statutory timelines.
Summary Statutory Deadline: The Income Tax Department is required to dispose of a rectification petition under Section 154 within six months from the date of filing.
Remedies for Non-Compliance:
File a Revision Petition under Section 264 with the CIT.
Raise a grievance with the department.
Approach the ITAT or High Court for judicial intervention if necessary.
File a complaint with the Grievance Redressal Cell.
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