AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

rectification of the order dated 25.09.2002 and the pendency of the said application had caused the delay in filing the appeal before the Tribunal. ' The Hon'ble High Court further held that" It has been consistently held by the Apex Court that in matter of condonation of delay a liberal and pragmatic view should be taken. The Apex Court

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

rectification applications u/s 154 of the Act against the intimations orders passed u/s 200A of the Act, which were rejected by CPC, vide orders each dated 28.04.2024. 5. Aggrieved, assessee preferred appeals before Ld. CIT(A) against the orders passed by the assessing officer. Ld CIT(A) dismissed assessee’s all four appeals. 6. Appellant assessee has preferred these second

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

rectification applications u/s 154 of the Act against the intimations orders passed u/s 200A of the Act, which were rejected by CPC, vide orders each dated 28.04.2024. 5. Aggrieved, assessee preferred appeals before Ld. CIT(A) against the orders passed by the assessing officer. Ld CIT(A) dismissed assessee’s all four appeals. 6. Appellant assessee has preferred these second

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

rectification applications u/s 154 of the Act against the intimations orders passed u/s 200A of the Act, which were rejected by CPC, vide orders each dated 28.04.2024. 5. Aggrieved, assessee preferred appeals before Ld. CIT(A) against the orders passed by the assessing officer. Ld CIT(A) dismissed assessee’s all four appeals. 6. Appellant assessee has preferred these second

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

In the result, assessee’s appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

rectification applications u/s 154 of the Act against the intimations orders passed u/s 200A of the Act, which were rejected by CPC, vide orders each dated 28.04.2024. 5. Aggrieved, assessee preferred appeals before Ld. CIT(A) against the orders passed by the assessing officer. Ld CIT(A) dismissed assessee’s all four appeals. 6. Appellant assessee has preferred these second

SURESH CHAND AGRAWAL HUF,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA, MATHURA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganeshsuresh Chand Agarwal Huf, Vs. Income Tax Officer, Mp Agarwal Street, Mansani, Ward-1(3)(1), Mathura, Up Mathura (Appellant) (Respondent) Pan: Aabhs6117F Assessee By : Shri M. M. Agarwal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 23/01/2026

rectification application u/s 154 of the Act before the ld CPC. The ld CPC vide order u/s 154 of the Act dated 3.1.2025 withdrew the TDS

GARRISON ENGINEER(E/M),MAHARAJPUR vs. ITO.,(TDS), , GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

u/s. 154 of the Act. In this context, we note that where an order under section 154 has been passed by the Assessing Officer rejecting the rectification sought by 8 | P a g e ITA No. the assessee, the original order shall be deemed to have merged with the order under section 154 for all legal and procedural purposes

GARRISON EMGOMEER (E/M) AIR FORCE STATION , MAHARAJPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

u/s. 154 of the Act. In this context, we note that where an order under section 154 has been passed by the Assessing Officer rejecting the rectification sought by 8 | P a g e ITA No. the assessee, the original order shall be deemed to have merged with the order under section 154 for all legal and procedural purposes

GARRISON EMGOMEER (E/M),AIR FIRCE STATION,MAHARAJPUR vs. JCIT.(TDS), BHOPAL, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

u/s. 154 of the Act. In this context, we note that where an order under section 154 has been passed by the Assessing Officer rejecting the rectification sought by 8 | P a g e ITA No. the assessee, the original order shall be deemed to have merged with the order under section 154 for all legal and procedural purposes

GARRISON ENGINEER (E/M),GWALIOR vs. ITO,(TDS),, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

u/s. 154 of the Act. In this context, we note that where an order under section 154 has been passed by the Assessing Officer rejecting the rectification sought by 8 | P a g e ITA No. the assessee, the original order shall be deemed to have merged with the order under section 154 for all legal and procedural purposes

GARRISON ENGINEER (E/M), MAHARAJPUR vs. ITO.,(TDS), GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

u/s. 154 of the Act. In this context, we note that where an order under section 154 has been passed by the Assessing Officer rejecting the rectification sought by 8 | P a g e ITA No. the assessee, the original order shall be deemed to have merged with the order under section 154 for all legal and procedural purposes

GARRISON ENGINEER (E/M),GWALIOR vs. ITO.(TDS), GWALIOR, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

u/s. 154 of the Act. In this context, we note that where an order under section 154 has been passed by the Assessing Officer rejecting the rectification sought by 8 | P a g e ITA No. the assessee, the original order shall be deemed to have merged with the order under section 154 for all legal and procedural purposes

GARRISON ENGINEER (E/M),MAHARAJPUR vs. JCIT., (TDS), BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

u/s. 154 of the Act. In this context, we note that where an order under section 154 has been passed by the Assessing Officer rejecting the rectification sought by 8 | P a g e ITA No. the assessee, the original order shall be deemed to have merged with the order under section 154 for all legal and procedural purposes

GARRISON ENGINEER (E/M) AIR FORCE STATION,MAHARJPUR vs. JCIT(TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

u/s. 154 of the\nAct. In this context, we note that where an order under section 154 has\nbeen passed by the Assessing Officer rejecting the rectification sought by\nthe assessee, the original order shall be deemed to have merged with\nthe order under section 154 for all legal and procedural purposes.\n14. Perusal of the impugned orders shows that

KAMLESH KATARE,GWALIOR vs. ITO, TDS-GWALIOR, GWALIOR

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 111/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) Shri Kamlesh Katare Ito (Tds) बनाम/ 79, Jotinagar, Thatipur Gwalior Vs. Morar, Gwalior "थायीलेखासं./जीआइआरसं./Pan/Gir/Tan No.Bplk-03165-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashok Vijaywargiya, Ca- Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Levy Of Late Filing Fees U/S 234E Qua Tds Return In Form 26Q For 4Th Quarter Of Financial Year 2012-13, The Assessee Is In Further Appeal Before Us. 2. From The Records, It Emerges That The Assessee Was Saddled With Later Filing Fees U/S 234E For Rs.22,800/- While Processing Tds Return As Filed By The Assessee. The Assessee Sought Rectification Thereof U/S 154 Which Was Rejected By Ld. Ao. Aggrieved, The Assessee Filed Further Appeal Which Met With No Success. Aggrieved, The Assessee Is In Further Appeal Before Us.

TDS return as filed by the assessee. The assessee sought rectification thereof u/s 154 which was rejected by Ld. AO. Aggrieved