ITAT Patna Judgments — January 2023

DAKSHIN BIHAR GRAMIN BANK,DINARA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 255/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,DURGADIH BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 257/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,DINARA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 256/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,KOCHAS BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 259/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,MURADABAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 264/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,MURADABAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 265/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,MURADABAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 268/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,DHAMNA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 293/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 322/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 324/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 325/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 326/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,KARMAUNI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 329/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 328/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 327/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,KARMAUNI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 330/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,KARMAUNI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 331/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,BHABHUA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 202/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,DIDKHILI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 206/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,BHABUA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 204/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,BHABHUA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 201/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,DIDKHILI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 207/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,DIDKHILI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 208/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,PARARIYA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 309/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,UPHARA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 315/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,UPHARA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 314/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,PANAPUR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 231/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,SIRHIRA CHAND BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 219/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,PARSATHUA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 271/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,PANAPUR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 234/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,AKBAR NAGAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 223/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,JEHANABAD KUDRA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 210/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,MARAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 222/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,PANAPUR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 230/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,BALGUDAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 296/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,MAI DARIYAPUR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 277/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,PARSATHUA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 270/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,AKBARPUR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 239/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,DIDKHILI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 209/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,SANJHAULI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 272/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,SIRHIRA CHAND BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 220/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,DIRKHILI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 228/PAT/2022[2015-16]Status: Disposed30 Jan 2023AY 2015-16Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,PANAPUR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 232/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,MANGO BANDAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 294/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,SHEOSAGAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 273/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,BALGUDAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 295/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,MARAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 221/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,PANAPUR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 229/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,PANAPUR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 233/PAT/2022[2014-15]Status: Disposed30 Jan 2023AY 2014-15Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.

DAKSHIN BIHAR GRAMIN BANK,A P COLONY GAYA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 316/PAT/2022[2013-14]Status: Disposed30 Jan 2023AY 2013-14Dismissed

The Tribunal held that providing updated demand calculations at the assessee's request does not constitute a rectification of the original order. The assessee's failure to challenge the original order within the prescribed time limits and the lack of a demonstrable mistake in any subsequent rectification order led to the dismissal of the appeals.