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4 results for “TDS”+ Rectification u/s 154clear

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Key Topics

Section 253(3)15Section 143(3)6Section 142(1)5Section 12A3Section 1543Condonation of Delay3Rectification u/s 1543

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

rectification of this mistake i.e. set off of current year losses from its brought forward business losses and unabsorbed depreciation not allowed by the AO while computing the taxable income. Appellant has submitted that the AO rejected the petition filed u/s 154 without giving any reasonable ground. This submission is not correct as the AO has given a clear finding

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

rectification of this mistake i.e. set off of current year losses from its brought forward business losses and unabsorbed depreciation not allowed by the AO while computing the taxable income. Appellant has submitted that the AO rejected the petition filed u/s 154 without giving any reasonable ground. This submission is not correct as the AO has given a clear finding

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

rectification of this mistake i.e. set off of current year losses from its brought forward business losses and unabsorbed depreciation not allowed by the AO while computing the taxable income. Appellant has submitted that the AO rejected the petition filed u/s 154 without giving any reasonable ground. This submission is not correct as the AO has given a clear finding

THE HIGH COURT BAR ASSOCIATION,ALLAHABAD vs. CIT(EXEMPTION), LUCKNOW

In the result, appeal filed by the assessee with tribunal in ITA No

ITA 24/ALLD/2021[NA]Status: DisposedITAT Allahabad24 Jan 2022

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A.

For Appellant: Dr. Pawan Jaiswal, CA along with Shri Satya Dheer Singh JadaunFor Respondent: Shri Ramendra Kumar
Section 12ASection 142(1)Section 144

rectification orders passed u/s 154 of the 1961 Act. 2.5 The AO while passing aforesaid assessment order u/s 144 , dated 24.12.2019 , initiated penalty proceedings u/s 270A and 272A(1)(d) of the 1961 Act, which penalty proceedings were later dropped by the Revenue , vide separate orders both dated 17.01.2020, and said penalty proceedings attained finality with no prejudice finally being