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

Sorted by relevance

Patna468Delhi420Mumbai324Pune251Bangalore217Chennai161Indore144Kolkata123Ahmedabad72Chandigarh71Hyderabad69Cochin62Jaipur42Visakhapatnam39Nagpur30Jabalpur27Raipur26Karnataka24Jodhpur24Lucknow24Surat19Agra17Rajkot16Amritsar9Allahabad9Dehradun8Guwahati8Cuttack6Panaji4Ranchi1SC1Telangana1Varanasi1Punjab & Haryana1

Key Topics

Section 200A(1)116Section 234E96Section 234E(1)76TDS55Deduction47Section 15446Section 200A46Section 20042Section 200(3)40Section 143(1)

SRI.A.M.FAZIL,ALAPPUZHA vs. THE DCIT, ALAPPUZHA

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

ITA 390/COCH/2018[2008-09]Status: DisposedITAT Cochin15 Mar 2019AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri R.Krishnan, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(3)Section 154

rectification u/s 154 of the I.T.Act cannot be taken on the facts of the instant case. The learned Counsel for the assessee submitted that the Delhi Bench of the Tribunal in the case of Bikramjit Ahluwalia v. JCIT [ITA No.5842/Del/2013 – order dated 11.05.2017] had held that “once the TDS

PUNJAB NATIONAL BANK,TRICHUR vs. THE ITO,TDS,, TRICHUR

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

Showing 1–20 of 62 · Page 1 of 4

25
Rectification u/s 15414
Addition to Income8
ITA 598/COCH/2017[2009-10]Status: DisposedITAT Cochin04 Sept 2019AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.S.L.Janardhanan, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 154Section 154(7)Section 194ASection 201Section 201(1)Section 201(3)

TDS u/s194A of the I.T.Act with regard to certain interest payments. Therefore, the Assessing Officer has passed an order u/s 201(1) / 201(1A) of the I.T.Act on 30.11.2016. The total tax and interest demanded was at Rs.11,09,940. 4. The assessee later filed a rectification application requesting to rectify the order passed u/s

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

ITA 888/COCH/2022[QUARTER-II 2013-14]Status: DisposedITAT Cochin05 Jun 2023

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(1)Section 154Section 200Section 200ASection 200A(1)Section 220(2)Section 234Section 234E

TDS. The periods for which the notices are issued are stated as prior to 1-6-2015. By following the judgment in W.P.(C) No. 37775/2018, as confirmed in W.A. No. 722/2019, the writ petition stands allowed and the intimations dealing with filing of belated statements prior to 1- 6-2015 are set aside. A return filed subsequent

M/S ST. ALPHONSA TIMBERS AND TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

ITA 887/COCH/2022[QUARTER-IV 2013-14]Status: DisposedITAT Cochin05 Jun 2023

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(1)Section 154Section 200Section 200ASection 200A(1)Section 220(2)Section 234Section 234E

TDS. The periods for which the notices are issued are stated as prior to 1-6-2015. By following the judgment in W.P.(C) No. 37775/2018, as confirmed in W.A. No. 722/2019, the writ petition stands allowed and the intimations dealing with filing of belated statements prior to 1- 6-2015 are set aside. A return filed subsequent

MRS SHABANA AKBAR,KOZHIKODE vs. ITO WARD 1(4), KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

ITA 612/COCH/2022[2017-2018]Status: DisposedITAT Cochin19 Dec 2022AY 2017-2018

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.Assessment Year : 2017-18

For Appellant: Shri G. Surendranath Rao. CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(1)Section 143(1)(a)Section 154Section 194H

u/s 154. The Commissioner of Income Tax (Appeals) NFAC should have appreciated that the appellant cannot be left high and dry without any remedy for an unauthorized prima facie adjustment made in the intimation and consequent demand raised on him. When the petition for rectification of the intimation has been rejected at the threshold , there is no merger or subsuming

KERALA GRAMIN BANK, IRULAM BRANCH,WAYANAD vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 832/COCH/2022[2013-2014(26Q,Q4)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 814/COCH/2022[2013-2014 (24Q, Q4)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, OTTAPPALAM BRANCH,PALAKKAD vs. THE ITO WARD TDS, PALAKKAD, PALAKKAD

In the result, the appeals filed by the assessee are allowed

ITA 807/COCH/2022[2013-2014(24Q,Q2)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, IRUMBUZHI BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 818/COCH/2022[2013-2014(24Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 813/COCH/2022[2013-2014(26Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, OTHUKKUNGAL BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 820/COCH/2022[2013-2014(24Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, IRUMBUZHI BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 819/COCH/2022[2013-2014(26Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, IRUMBUZHI BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 816/COCH/2022[2013-2014(24Q,Q2)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, ONCHIYAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 798/COCH/2022[2013-2014(26Q, Q2)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, ULLIYERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 828/COCH/2022[2013-2014(27Q,Q4)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, ONCHIYAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 801/COCH/2022[2013-2014(24Q,Q4)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 812/COCH/2022[2013-2014(24Q, Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 811/COCH/2022[2013-2014(26Q, Q2)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 815/COCH/2022[2013-2014(26Q,Q4)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, ULLIYERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 823/COCH/2022[2013-2014(26Q,Q2)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would