Early morning action hy @IncomeTaxIndia today.
Many assessees who had filed ITR-U in previous years have today received emails informing them of transfer of Rectification Rights to JAO!
Why?
Because CPC can’t handle legal/factual rectification under Sec 154 for ITR-U. But if a genuine mistake exists (like TDS credit mismatch), only JAO has the power to assess and rectify it.
This move enables assessees to now approach their AO directly, but it also opens the door for scrutiny if errors are substantial.
JAO has full powers to issue 154 orders, initiate scrutiny, or reject requests after due inquiry.
