TMI BlogRectification Proceedings (Omitted)X X X X Extracts X X X X X X X X Extracts X X X X ..... Faceless Penalty Centre may, by an order to be passed in writing, amend any order passed by it under this Scheme. (2) Subject to the other provisions of this Scheme, an application for rectification of mistake, as referred to in subparagraph (1), may be filed with the National Faceless Penalty Centre by the, - (a) assessee or any other person, as the case may be; or (b) penalty unit, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of sub-paragraph (2), where the application has been filed by the assessee or any other person, as the case may be, and send the notice to the National Faceless Penalty Centre. (5) The National Faceless Penalty Centre shall serve the notice, as per draft referred to in sub-paragraph (4), upon the assessee or any other person, as the case may be, or authorities referred to in clauses (b) or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , prepare a draft order, (a) for rectification of the mistake; or (b) for rejection of application for rectification, citing reasons thereof, and send the order to the National Faceless Penalty Centre. (9) The National Faceless Penalty Centre shall upon receipt of draft order, as referred to in sub-paragraph (8), pass an order as per such draft and communicate such order to, (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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