THE JAGRAON COOP SUGAR MILLS LTD., JAGRAON,VPO BUDHEWAL vs. ITO WARD-1, MOGA, MOGA

ITA 872/ASR/2025Status: HeardITAT Amritsar08 September 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while the levy of interest is mandatory and can be rectified, the quantum of additions is pending in the first appeal. Therefore, the matter was restored to the CIT(A) for de novo consideration after the outcome of the quantum appeal.

What were the facts?

The Assessing Officer (AO) passed a rectification order under Section 154 to charge interest under Section 234A(3) for Rs. 250.74 Lacs. This was based on the assessee filing their return of income beyond the time allowed as per the notice issued under Section 148.

What were the issues?

Whether interest under Section 234A(3) can be levied and rectified when the quantum additions are under appeal, and whether the rectification order was appropriate given the pending quantum appeal.

Which sections of the Income-tax Act were involved?

Section 154,Section 234A(3),Section 148,Section 139,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AMRITSAR

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 19.09.2025 in the matter of an rectification order passed by Ld. Assessing Officer [AO] u/s 154 of the Act on 12.03.2020 wherein Ld. AO charged interest u/s 234A(3) for Rs.250.74 Lacs.

2.

From case records, it emerges that the assessee was assessed u/s 143(3) r.w.s. 147 on 29.12.20

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →