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- Whether a rectification application under Section 161 can be filed on account of non-consideration of submissions ?
Whether a rectification application under Section 161 can be filed on account of non-consideration of submissions ?
TRT-2026-1378
Issue Favourable to Tax Payer ?:- yes
Held - When coming to the reasons mentioned in Ext.P14 for rejecting the request of the petitioner, it was only because of the fact that, the rectification application was not filed through the portal within the time limit and therefore, the rectification order in respect of Ext.P8 could not have been passed. However, in Ext.P14, the fact that the petitioner had intimated this aspect by&nbs.....
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