Circular No. 5/2010 — Time limit for disposal of rectification applications
Date: 2010-06-03 Status: ACTIVE Category: Search & Seizure / Assessment Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Directs that rectification applications under section 154 must be disposed of within 6 months. AOs must not keep applications pending indefinitely.
Key Directions
- Applications for rectification under section 154 to be disposed of within 6 months.
- If rectification involves enhancement, assessee must be given notice and opportunity of hearing.
- AOs must maintain register of pending rectification applications.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 154 | 295 | Yes |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars