गलती का सुधार
Rectification of mistake.
17 154. 18[(1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,—
( a) amend any order passed by it under the provisions of this Act ;
( b) amend any intimation sent by it under sub-section (1) of section 143, or enhance or reduce the amount of refund granted by it under that sub-section.]
19 [(1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.]
(2) Subject to the other provisions of this section, the authority concerned—
( a) may make an amendment under sub-section (1) of its own motion, and
( b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the 20 [Deputy Commissioner (Appeals)] 21[or the Commissioner (Appeals)], by the 22[Assessing] Officer also.
23 [* * *]
(3) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard.
(4) Where an amendment is made under this section, an order shall be passed in writing by the income-tax authority concerned.
(5) Subject to the provisions of section 241, where any such amendment has the effect of reducing the assessment, the 24[Assessing] Officer shall make any refund which may be due to such assessee.
(6) Where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the 24[Assessing] Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 156 and the provisions of this Act shall apply accordingly.
(7) Save as otherwise provided in section 155 or sub-section (4) of section 186 no amendment under this section shall be made after the expiry of four years 25 [from the end of the financial year in which the order sought to be amended was passed.]
- See also Circular No. 68, dated 17-11-1971, Circular No. 71, dated 20-12-1971, Circular No. 73, dated 7-1-1972, Circular No. 87, dated 19-6-1972 in supersession of Circular No. 81, dated 26-3-1972, Circular No. 581, dated 28-9-1990, Circular No. 669, dated 25-10-1993, Circular No. 668, dated 20-10-1993 and Circular No. 725, dated 16-10-1995. For details, see Taxmann’s Master Guide to Income-tax Act.
For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.
18. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution, sub-section (1), as substituted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984, stood as under :
“(1) With a view to rectifying any mistake apparent from the record, an income-tax authority referred to in section 116 may amend any order passed by it under the provisions of this Act.”
Prior to its substitution by the Amendment Act, 1984, sub-section (1) was amended first by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964, then by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976 and then by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
19. Inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964.
20. Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
21. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
22. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
23. Proviso omitted by the Finance Act, 1994, w.e.f. 1-6-1994. Prior to its omission, proviso, as inserted by the Finance Act, 1992, w.e.f. 14-5-1992, read as under :
“Provided that the Assessing Officer shall make an amendment for rectifying any mistake, which has been brought to his notice by the assessee in relation to an intimation referred to in clause (b) of sub-section (1), within a period of three months from the end of the month in which it is so brought to his notice and if no such amendment is made within the said period of three months, the assessee may appeal to the Deputy Commissioner (Appeals) or, as the case may be, Commissioner (Appeals) against such intimation and the provisions of section 246 and section 249 shall have effect as if the said intimation were an order for the purposes of those sections.”
- Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
25. Substituted for “from the date of the order sought to be amended” by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984.