Assessment for Learning (AfL), as a way to promote learning, requires a "match" or a shared focus between student and teacher to be effective. But students and teachers may differ in their perceptions of the purpose and process of classroom assessment meant to promote learning. Perceptions regarding AfL practices in their classroom were collected from both teachers and students. Teacher efficacy for instructional strategies, student engagement, classroom management and student self-reported language proficiency were considered possible influencing factors. Multilevel analysis on self-report questionnaires on AfL practices administered to 650 students and 38 teachers revealed a substantial mismatch in perceptions between teachers and students. Congruency of student-teacher perceptions was highly homogeneous within classes. High teacher efficacy and low student language proficiency were associated with incongruent AfL perceptions. Findings are interpreted using the self-verification theory.