![Rectification Order by AO Neither Erroneous Nor Prejudicial, Revisionary Powers Misapplied on Rental Income Issue: ITAT quashes PCITs Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091215-rectification-order-income-tax-act-income-tax-act-without-proper-verification-proper-verification-itat-directs-re-adjudication-itat-taxscan.webp "Rectification Order by AO Neither Erroneous Nor Prejudicial, Revisionary Powers Misapplied on Rental Income Issue: ITAT quashes PCITs Order [Read Order]")
Rectification Order by AO Neither Erroneous Nor Prejudicial, Revisionary Powers Misapplied on Rental Income Issue: ITAT quashes PCIT's Order [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has quashed the PCIT's order on the ground that it exceeded the revisionary powers...
![Karnataka HC Quashes Rejection of GST Appeal Filed on 90th Day, Finds It Within Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/karnataka-hc-site-img.jpg "Karnataka HC Quashes Rejection of GST Appeal Filed on 90th Day, Finds It Within Limitation [Read Order]")
![Subsequent Sale of Liquor to Customers not Exigible to Tax: Andhra Pradesh HC Sets Aside Assessment order under VAT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Liquor-Tax-VAT-Act-taxscan.jpg "Subsequent Sale of Liquor to Customers not Exigible to Tax: Andhra Pradesh HC Sets Aside Assessment order under VAT Act [Read Order]")
![Tax Treaty Benefit Not Denied merely on Ground of Mobile Number Provided in ITR showed Fraud in True caller: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Mumbai-Income-Tax-ITR-Tax-Treaty-Benefit-taxscan.jpg "Tax Treaty Benefit Not Denied merely on Ground of Mobile Number Provided in ITR showed Fraud in True caller: ITAT [Read Order]")
Rectification order passed by Original Adjudicating Authority on application u/s 74 of Finance Act without Hearing: CESTAT directs Denovo Adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed denovo adjudication since the rectification order passed by original adjudicating authority on...
![Rectification order passed by Original Adjudicating Authority on application u/s 74 of Finance Act without Hearing: CESTAT directs Denovo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Rectification-order-Origina-l-Adjudicating-Authority-CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-taxscan.jpg "Rectification order passed by Original Adjudicating Authority on application u/s 74 of Finance Act without Hearing: CESTAT directs Denovo Adjudication [Read Order]")
No Tax Levy u/s 115BBE of IT Act on Additional Income offered by assessee during Survey: ITAT quashes Rectification Order [Read Order]
The Income Tax Appellate Tribunal (ITAT) of Hyderabad bench recently quashed a rectification order filed before it and held that no tax should be levied under Section 115BBE of the Income Tax Act,...
![No Tax Levy u/s 115BBE of IT Act on Additional Income offered by assessee during Survey: ITAT quashes Rectification Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Tax-Levy-IT-Act-Additional-Income-ITAT-quashes-Rectification-Order-Additional-Income-offered-by-assessee-Survey-Rectification-Order-ITAT-taxscan.jpg "No Tax Levy u/s 115BBE of IT Act on Additional Income offered by assessee during Survey: ITAT quashes Rectification Order [Read Order]")
Penalty imposed u/s 271(1)(c) shall not survive if the matter is restored to AO for passing Rectification Order: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961 shall not survive if the matters are...
![Penalty imposed u/s 271(1)(c) shall not survive if the matter is restored to AO for passing Rectification Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Penalty-imposed-AO-for-passing-Rectification-Order-passing-Rectification-Order-Rectification-Order-ITAT-Taxscan.jpg "Penalty imposed u/s 271(1)(c) shall not survive if the matter is restored to AO for passing Rectification Order: ITAT [Read Order]")
Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune Bench, has recently, in an appeal filed before it, held that assessment and rectification order does not contain DIN and that order number is invalid....
![Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Assessment-Rectification-Order-DIN-Order-number-ITAT-Taxscan.jpg "Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]")
Section 194C (6) & (7) are independent of each other and cannot be read together to attract Disallowance u/s 40(a)(ia): ITAT quashes Rectification Order [Read Order]
Section 194C (6) & (7) are independent of each other and cannot be read together to attract disallowance u/s 40(a)(ia), the Chennai Bench of the Income Tax Appellate Tribunal (ITAT) quashed the...
![Section 194C (6) & (7) are independent of each other and cannot be read together to attract Disallowance u/s 40(a)(ia): ITAT quashes Rectification Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/independent-disallowance-ITAT-rectification-order-taxscan.jpg "Section 194C (6) & (7) are independent of each other and cannot be read together to attract Disallowance u/s 40(a)(ia): ITAT quashes Rectification Order [Read Order]")
![Notice is a Mandatory Requirement for Passing a Rectification Order: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Notice is a Mandatory Requirement for Passing a Rectification Order: ITAT Delhi [Read Order]")