Raman (Cost Accountant) (23 Points)
02 January 2019Rectification rights transferred to Jurisdictional AO .
Rectification request submitted to the AO concerned on 8th JANUARY 2018. Three Email reminders were given. Last WRITTEN reminder was given in early Dec 2018.
Citizen’s charter gives a time limit of 2 months and the the IT Act gives a time limit of 6 months for a decision on Rectification requests. Yet, NO DECISION HAS BEEN GIVEN BY THE AO FOR NEARLY ONE FULL YEAR.
What is the remedy available for an assessee? What should be his next step?
Sarath Rajendran
(Nil)
(2791 Points)
Replied 02 January 2019
An application for rectification should be deemed to have been granted, if the concerned authority had not responded on petition or has not rejected in writing within specified time
For more find this https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=6777&kw=application-rectification-deemed-granted-concerned-authority-not-responded-petition-rejected-writing-within-specified-time
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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