M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

154 in respect of the interest u/s 220(2) is nothing but consequential to the rectification in respect of the surcharge and education cess. Even otherwise the interest u/s 220(2) is automatic once the AO issues demand notice after the assesse failed to make payment. Therefore, the issue raised by the assessee in this appeal is purely academic

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

154 in respect of the interest u/s 220(2) is nothing but consequential to the rectification in respect of the surcharge and education cess. Even otherwise the interest u/s 220(2) is automatic once the AO issues demand notice after the assesse failed to make payment. Therefore, the issue raised by the assessee in this appeal is purely academic

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

154 in respect of the interest u/s 220(2) is nothing but consequential to the rectification in respect of the surcharge and education cess. Even otherwise the interest u/s 220(2) is automatic once the AO issues demand notice after the assesse failed to make payment. Therefore, the issue raised by the assessee in this appeal is purely academic

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

154 in respect of the interest u/s 220(2) is nothing but consequential to the rectification in respect of the surcharge and education cess. Even otherwise the interest u/s 220(2) is automatic once the AO issues demand notice after the assesse failed to make payment. Therefore, the issue raised by the assessee in this appeal is purely academic

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

154 in respect of the interest u/s 220(2) is nothing but consequential to the rectification in respect of the surcharge and education cess. Even otherwise the interest u/s 220(2) is automatic once the AO issues demand notice after the assesse failed to make payment. Therefore, the issue raised by the assessee in this appeal is purely academic

JHABUA DHAR KSHETRIYA GRAMIN BANK,INDORE vs. DCIT/ACIT, RATLAM, RATLAM

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2008-09 Jhabua Dhar Kshetriya Acit/Dcit, Gramin Bank, Ratlam 204, C-21, Business Park, बनाम/ Opp. Hotel Radisson Blu, Mr-10, Vs. Indore

rectification-order dated 26.02.2018 passed by ACIT, Ratlam u/s 154 [“AO”], the assessee has filed this appeal on the following effective grounds:- “(1) The Ld. CIT(A) NFAC has passed the order arbitrary without considering the submission made and evidences filed and not considering the earlier decision of the CIT(A). (2) The Ld. CIT(A) NFAC has erred

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

TDS statements which were filed under the respective sections of the Act, for the period prior to 1-6-2015, no late filing fee could be charged u/s 234E of the Act, in the intimation issued u/s 200A of the Act. We find that the said issue has been adjudicated by the Hon'ble Karnataka High Court in Fatehraj Singhvi

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

TDS statements which were filed under the respective sections of the Act, for the period prior to 1-6-2015, no late filing fee could be charged u/s 234E of the Act, in the intimation issued u/s 200A of the Act. We find that the said issue has been adjudicated by the Hon'ble Karnataka High Court in Fatehraj Singhvi

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

u/s 200A\nof the Act. We find that the said issue has been adjudicated by\nthe Hon'ble Karnataka High Court in Fatehraj Singhvi &\nOthers v. Union of India (supra), which proposition has been\napplied by the Pune Bench of the Tribunal in Medical\nSuperintendent Rural Hospital, DOBI BK v. DCIT (supra). The\nTribunal had also taken note

PUNYASHILA AUTOMOBILES,HOSHANGABAD vs. ITO2, ITARSI

Appeal is allowed for statistical purpose

rectification-order u/s 154 passed by\nAO for AY 2021-22; we re-produce below the first pages of these two\ndocuments for an immediate reference:\nIntimation u/s 143(1)\nPunyashila Automobiles\nITA No. 476/Ind/2025– AY 2016-17\nआयकर केन्द्र\nCENTRALIZED PROCESSING CENTER\nINCOME TAX DEPARTMENT\nName\nPUNYASHILA AUTOMOBILES\nAddress: 01, NEAR GUPTA GROUND, HOSHANGABAD Madhya Pradesh 461001\nINDIA

DEEPAK PAREKH,USA vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALURU

Appeal is allowed for statistical purpose

rectification applications u/s 154 on 06.11.2022 and 13.12.2022, seeking credit of Rs.14,59,120/- deducted by the purchasers in the name of the assessee's wife. The said applications u/s 154 was rejected on 02.12.2022 and 23.12.2022 as there was mismatch of TDS

DY COMMISSIONER OF INCOME TAX (TDS), BHOPAL vs. JILA SAHKARI KENDRIYA BANK MARYADIT, DAMOH

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 [Financial Year: 2011-12, Quarters: 1 To 4] Dy. Cit (Tds), Jila Sahkari Kendriya Bhopal Bank Maryadit, बनाम/ Civil Lines, Vs. Damoh (Revenue / Respondent) (Assessee / Appellant) Pan: Aaajj0843Q / Tan: Jbpj00626D Revenue By Shri Ashish Porwal, Sr. Dr Assessee By None Date Of Hearing 14.12.2023 Date Of Pronouncement 20.12.2023

TDS of Rs. 31,46,124/- plus interest of Rs. 30,24,643/- aggregating to Rs. 61,70,767/- was created. Thereafter, the assessee filed an application u/s 154 to AO for rectification

CHANDRA KATARIA,BHOPAL vs. INCOME TAX OFFICER 3(3), BHOPAL

Appeals are dismissed

u/s 154 r.w.s 250 of the Income Tax Act 1961\nName\nAddress\nPAN:\nAY:\nDIN & Order No:\nDate of the Order\nStatus/Deductor Category\nSection under which order sought to\nbe amended was passed\nDate of order sought to be amended\nApplication No.\nDate of Application\nDIN number of the order sought\nto be amended\n: CHANDRA KATARIA\nABKPK4914A\n2010

MADHO BIHARI AGRAWAL,BURHANPUR vs. ACIT CIRCLE - 4(1), INDORE

Appeal is allowed

154 for rectification of assessment-order but the same remained unattended by assessee. Ultimately, the AO passed rectification-order dated 23.12.2022 making an addition of Rs.1,46,13,858/- u/s 69C on account of 'unexplained/unrecorded expense'.\n(iii) Aggrieved by rectification-order, the assessee went in first-appeal. However, the CIT(A) upheld AO's order and dismissed assessee

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

u/s 154 read with section 250 of the Act on\n11.07.2024. This rectification order came to the notice of the\noffice of the appellant bank, in the month of Sept. 2024 only.\nThe copy of said order is enclosed herewith as Annexure B.\n3. The rectification application was pending before Appellate\nAuthority - NFAC, for restoration of illegal order

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

u/s 154 read with section 250 of the Act on\n11.07.2024. This rectification order came to the notice of the\noffice of the appellant bank, in the month of Sept. 2024 only.\nThe copy of said order is enclosed herewith as Annexure B.\n3. The rectification application was pending before Appellate\nAuthority - NFAC, for restoration of illegal order

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

Rectification order passed under section 2 I.TA No. 348/IND/2022 A.Y. 2017-18 Page No Honourable packaging P. Ltd. vs. DCIT 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2017-18. 2. The solitary issue involved in this appeal is late payment of PF and ESIC contribution by the assessee

AJAY AGARKAR,UJJAIN vs. CIT(A), MADHYA PRADESH

The appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Ajay Aagarkar Nfac House No.4, Kalpataru Delhi Avenue, Dewas Road, Near बनाम/ Rukmani Motors Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Abhpa2638L Assessee By Ms. Ruchira Nerkar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement .01.2025

154 of the Act dated 29/10/2021, by disallowing the claim of the assessee made under clause (i) amounting to Rs.2,72,664/-, and only allowed the claim of Rs. 3,00,000/- under clause ( ii) of the said section.The disallowance of the claim of Rs.2,72,664/- was carried in first appeal , and the Ld first appellate authority sustained