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

Appeals are allowed\"

154 of the Act rejecting\nrectification application moved by assessee against intimation\nissued levying late filing fees charged under section 234E of the\nAct. The case of assessee before us is that the issue is squarely\ncovered by various orders of Tribunal, wherein the issue has\nbeen decided in respect of levy of late filing fees under section\n234E

RNG CONSTRUCTION CO,INDRA NAGAR vs. DCIT-CPC, CPC-BENGALURU

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit-Cpc बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

154. Apart therefrom, the provisions of Section 143(1)(a)(i) indicate that the intimation sent under Section 143(1)(a) shall be without prejudice to the provisions of Sub-section (2). The Legislature, therefore, intended that, where the summary procedure under Sub-section (1) has been adopted, there should be scope available for the Revenue, either suo motu

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

Appeal is allowed

TDS on commission/brokerage payments. However, the assessee's explanation and supporting documents showed that these payments were made to other agents on behalf of clients and were not the assessee's expenditure, thus not warranting addition under Section 69C.", "result": "Allowed", "sections": [ "154

VAIBHAV MITTAL,JAIPUR vs. DCIT/ACIT 4(1),IND, INDORE

Appeal is dismissed

section 154 is very limited and circumscribed only to 'rectification\nof any mistake apparent from the record' and does not encompass review of\norder or any investigation, verification and evaluation of facts and\nrecord. The Hon'ble Supreme Court in case of T.S. Balaram, Income-tax\nofficer Vs. Volkart Bros. 82 ITR 50 (SC) has considered the scope of\nrectification

KENDRIYA VIDYALAYA BARWANI M P,BARWANI vs. DCIT CPC-TDS, GHAZIABAD

Appeal is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15

154 read with section 200A of the Income Tax, 1961 dated on 09.02.2024 and determined on account of interest under section 220(2) of the Income Tax Act, 1961 the amount of Rs.12,190/- for quarter 24Q-4 for the Financial year 2013-14 relevant to Assessment year 2014-15 which according to assessee in any case is neither legal

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

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

section 154 of the Act ought to have been entertained by the Revenue. 10. In this regard, learned DR also made submission that the decision of the ITAT, Jaipur Bench, was in relation to provisions of Rule 37BA of the Rules which is applicable to TDS

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

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

section 154 of the Act ought to have been entertained by the Revenue. 10. In this regard, learned DR also made submission that the decision of the ITAT, Jaipur Bench, was in relation to provisions of Rule 37BA of the Rules which is applicable to TDS

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

Appeal is allowed for statistical purpose

TDS deducted in the wife's name to the assessee, after verifying that it has not been claimed by the wife and no double credit is given.", "result": "Allowed", "sections": [ "143(1)", "139(5)", "154

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

Appeals are allowed for statistical purpose

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 and the\nrectification

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 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

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

section 154 does not give power to AO to amend the order substantially. Aggrieved, the assessee filed first-appeal to CIT(A). 4. The CIT(A) allowed assessee’s appeal by passing following order: Page 2 of 5 Dy. CIT (TDS

PUNYASHILA AUTOMOBILES,HOSHANGABAD vs. ITO2, ITARSI

Appeal is allowed for statistical purpose

TDS, TCS, Self Assessment Tax)\n13,17,966\n13,17,965\n06\nTax Payable\nNet Amount Payable\nClick Here to E-PAY TAX\n0\n11,88,590\nSignature Not Verled\nN SAIRAJ\nAsst. Director of Income Tax, CPC\nBengaluru\nPunyashila Automobiles\nITA No. 476/Ind/2025– AY 2016-17\nRectification order\n(u/s 154 of the IT Act, 1961)\nPunyashila Automobiles\nITA

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

Appeals are allowed for statistical purpose

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 and the\nrectification

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

Appeals are dismissed

TDS 2500/-\n522425.00\nKAVITA AHUJA\n1,40,000/-\n140000.00\nLAZZA ENTERPRISES\n3,00,000/-\n6000/-\n306000.00\nMADHAV DAS KATARIA\n20,000/-\n20000.00\nMUKESH HORA\n4,00,000/-\n21333/-\n421333.00\nNARENDRA KATARIA\n4,60,000/-\n460000.00\nPATH ENTERPRISES\n1,00,000/-\n2000/-\n102000.00\nPINCH EXPORTS STORE\n70,000/-\n70000.00\nPOSHAK\n1,00,000/-\n100000.00\nRAJESH SADHWANI\n7,50,000/-\n45000/-\n795000.00