The CBDT has issued Instruction No. 03/2013 dated 05.07.2013 with regard to the the directive issued by the Delhi High Court in Court on Its Own Motion vs. UOI 352 ITR 273 on the procedure to be followed on the receipt and disposal of rectification applications filed u/s 154 of the Act. The CBDT has set out a detailed procedure on where applications should be received, the maintenance of registers and their disposal.
As per these instructions it has been strictly directed to all the officers to dispose off the ractification applications u/s 154 within a period preferably of 2 months as prescribed in the citizen charter but not later than 6 months as prescribed u/s 154 of the Income tax Act, 1961.
Applications u/s 154 will also have to be given neccessarly an acknowledgement number and every application is to be filed in the Online Ractification Register.
The CBDT has also issued Instruction No. 04/2013 dated 05.07.2013 with regard to the directive issued by the Delhi High Court in Court on Its Own Motion vs. UOI 352 ITR 273 that the demand should not be enforced in cases where no intimation u/s 143(1) was sent by the field authorities in respect of returns which were processed prior to 31.03.2010.
Hopefully these instructions will help in quick disposal of ractification applications u/s 154 of Income tax act, 1961.
The instructions can be downloaded herebelow:
CBDT Instructions
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