Rule 226: Tax Recovery Officer exercising rectification powers under section 287
Rule 226 allows the Chief Commissioner of Income-tax or the Commissioner of Income-tax to authorise a Tax Recovery Officer, by a general or special written order, to exercise the Assessing Officer's powers under section 287 to rectify a mistake apparent from record. This applies to an Assessing Officer order that results in a sum payable for which the Tax Recovery Officer has drawn a certificate under section 413. The Tax Recovery Officer then acts concurrently with the Assessing Officer.
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Bare law
Rule 226 - Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413
(1) The Chief Commissioner of Income-tax or the Commissioner of Income-tax may, by general or special order in writing, authorise a Tax Recovery Officer to exercise or perform the powers and functions conferred on or assigned to an Assessing Officer under section 287 for rectifying any mistake apparent from record, in respect of an order passed by the Assessing Officer, consequent to which a sum is payable and the Tax Recovery Officer has drawn a certificate under section 413 in respect of such sum.
(2) The Tax Recovery Officer shall exercise or perform such powers and functions concurrently with the Assessing Officer.
Rule breakdown
What the rule does
Three conditions apply under Rule 226(1). There is an order passed by the Assessing Officer. A sum is payable as a result of that order. The Tax Recovery Officer has drawn a certificate under section 413 for that sum.
Where they are met, the Chief Commissioner or Commissioner may authorise the Tax Recovery Officer to exercise or perform the powers and functions of an Assessing Officer under section 287 for rectifying any mistake apparent from record in that order.
Concurrent power — Rule 226(2)
The Tax Recovery Officer exercises these powers concurrently with the Assessing Officer. The Assessing Officer's own power under section 287 is not taken away.
Limits from section 287
Section 287 is limited to rectifying a mistake apparent from the record. Under section 287(2), it does not extend to a matter considered and decided in an appeal or revision relating to the order.
Key takeaways
Authorisation needed
The Tax Recovery Officer acts only under a general or special written order of the CCIT or CIT.
Certificate cases only
The order must have led to a sum for which a section 413 certificate has been drawn.
Concurrent
The Assessing Officer keeps the same power.
Practical checklist
- Ask whether the Tax Recovery Officer holds an authorisation under Rule 226 before filing a rectification request with him.
- Identify the mistake apparent from record precisely.
Avoid
- Do not use rectification to reopen a matter decided in appeal or revision (section 287(2)).
FAQs
Can every Tax Recovery Officer rectify orders?
Only one authorised by the Chief Commissioner or Commissioner by a general or special order in writing (Rule 226(1)).
Which orders are covered?
An order passed by the Assessing Officer, resulting in a sum payable, for which the Tax Recovery Officer has drawn a section 413 certificate.
Does the Assessing Officer lose the power to rectify?
No. Rule 226(2) makes the Tax Recovery Officer's power concurrent with the Assessing Officer's.
What kind of mistakes can be rectified?
Mistakes apparent from record, under section 287.
Glossary
- Mistake apparent from record
- A mistake apparent from the record, which section 287 allows to be rectified.
- Concurrent
- Exercised side by side with the Assessing Officer, who keeps the same power.