M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

u/s 154 had to be apparent from the record. It had to be obvious mistake and not something on which there might conceivably be two points of view. Provisions of section 154 can be invoked when there is a glaring mistake of fact or law. Provision of section 154 cannot be invoked when issue is debatable or issue

RAM BABU SINGH,BIHAR vs. THE ITO-2(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Shri Ram Babu Singh, Income-Tax Officer, Near Gayatri Mandir, 2(1), बनाम/ Saharsa, Bhopal Vs. Bihar (Assessee/Appellant) (Revenue/Respondent) Pan: Cufps2957D Assessee By Shri S.N.Agrawal, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.05.2024 Date Of Pronouncement 09.05.2024

rectification u/s 154 is not possible to invoke tax rate u/s 115BBE, when the AO has not invoked section 68

M.P.GRAMIN BANK ,LABRIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

154 of the Income-tax Act, 1961 [“the Act” in short] by TDS-CPC, Ghaziabad [“Ld. Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 2 of 15 AO” in short], the details of various branches and orders appealed against being as follows: Sr. Amoun No. t of Late DATE OF TAN of Financial Form ITA No Branch Name Qtr filing

M.P.GRAMIN BANK ,PADIYAL vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

154 of the Income-tax Act, 1961 [“the Act” in short] by TDS-CPC, Ghaziabad [“Ld. Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 2 of 15 AO” in short], the details of various branches and orders appealed against being as follows: Sr. Amoun No. t of Late DATE OF TAN of Financial Form ITA No Branch Name Qtr filing

M.P.GRAMIN BANK ,PIPLIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

154 of the Income-tax Act, 1961 [“the Act” in short] by TDS-CPC, Ghaziabad [“Ld. Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 2 of 15 AO” in short], the details of various branches and orders appealed against being as follows: Sr. Amoun No. t of Late DATE OF TAN of Financial Form ITA No Branch Name Qtr filing

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

154 of the Income-tax Act, 1961 [“the Act” in short] by TDS-CPC, Ghaziabad [“Ld. Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 2 of 15 AO” in short], the details of various branches and orders appealed against being as follows: Sr. Amoun No. t of Late DATE OF TAN of Financial Form ITA No Branch Name Qtr filing