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

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Key Topics

Section 15420Section 234E14Section 194C7Section 200A6TDS6Rectification u/s 1546Section 194J3Section 2502Section 143(3)2Section 40

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

ITA 185/ASR/2023[2013-14]Status: DisposedITAT Amritsar07 Aug 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 154Section 200ASection 234ESection 246A

rectification application u/s 154. In ground no. 2 & 3 raised by the appellant, charging of late fee u/s 234E for filing TDS

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

2
Deduction2
Disallowance2

In the result, the appeal of the assessee is dismissed

ITA 186/ASR/2023[2014-15]Status: DisposedITAT Amritsar07 Aug 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 154Section 200ASection 234ESection 246A

rectification application u/s 154. In ground no. 2 & 3 raised by the appellant, charging of late fee u/s 234E for filing TDS

FIRST INTERNATIONAL BUSINESS LTD.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeal of the assessee ITA No

ITA 46/ASR/2023[2012-13]Status: HeardITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.46/Asr/2023 Assessment Year: 2012-13

Section 143(3)Section 154Section 154oSection 194CSection 250Section 40

rectification Order passed by Ld. AO u/s 154 of Income Tax Act, 1961 is unsustainable in law. 2. That Ld. CIT(A) has failed to appreciate that reimbursement of freight, loading/unloading charges to the associate concern are not in the nature of payment for any sum for carrying out any work and therefore, the reimbursement of expenses is outside

DHILLON AND SIMRAN LIVER FIBRO SCAN CENTRE,AMRITSAR vs. INCOME TAX OFFICER ( TDS)-1, AMRITSAR

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

ITA 92/ASR/2023[2019-20]Status: DisposedITAT Amritsar30 May 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 154Section 194CSection 194JSection 234ESection 250

rectification of the demand of Rs.35,872/-. 2. At the outset, the ld. counsel for the assessee stated that the ld. CIT(A) NFAC has rejected the appeal of the assessee without appreciating the fact of the case that the Assessing Officer (AO)(TDS-CPC) has refused to resolve the demand being created towards fee u/s 234E at Rs.44

SHRI NAVNEET SINGH ,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal filed by the assessee is allowed

ITA 266/ASR/2022[2022-21]Status: DisposedITAT Amritsar28 Apr 2023AY 2022-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 154Section 43B

TDS u/s 43B, since the aforesaid sum of Rs.8,84,661/- has been reduced to Rs.25,400/- by rectification order passed by CPC, Bengluru vide rectification order u/s 154

SURJIT MEMORIAL EDUCATIONAL SOCIETY ,FEROZEPUR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeal bearing ITA No

ITA 129/ASR/2023[2017-18]Status: DisposedITAT Amritsar25 Aug 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.129/Asr/2023 Assessment Year: 2017-18 Surjit Memorial Educational Vs. Nfac, Delhi/C/O Asstt. Society, C/O Jaswinder Singh Commissioner Of Income & Associates, Chartered Tax Circle-4, Jalandhar. Accountant, 53 Street No.1, Dhawan Colony Freozepur (Respondent) City. Punjab. [Pan: 7G] (Appellant)

Section 154Section 250o

u/s 154 of the Act. 2. The assessee has raised the following grounds: “1. THAT THE REFUND ON ACCOUNT OF TDS WAS NOT ALLOWED WHICH THOUGH GETS REFLECTED IN FORM 26AS .AUDITED BALANCE SHEET AND ALSO CLAIMED IN THE RETURN WHICH IS A MISTAKE APPARENT FROM THE RECORD WHICH NEEDED RECTIFICATION