![ITAT directs to file separate Rectification Application for Several Intimations pertaining to different Financial years for charging late fee on belatedly filed TDS Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Rectification-Application-several-intimations-financial-years-late-fee-on-belatedly-filed-TDS-Return-TDS-Return-TDS-late-fee-taxscan.jpg "ITAT directs to file separate Rectification Application for Several Intimations pertaining to different Financial years for charging late fee on belatedly filed TDS Return [Read Order]")
ITAT directs to file separate Rectification Application for Several Intimations pertaining to different Financial years for charging late fee on belatedly filed TDS Return [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench has directed to file separate rectification application for several intimation pertaining to...
![Set Back to MTS: ITAT Orders Fresh Adjudication on Initiation of Action u/s 154 of Income Tax Act on Basis of Shortfall in TDS under Form 3CD [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/MTS-ITAT-Orders-Fresh-Adjudication-on-Initiation-of-Action-Income-Tax-Act-Fresh-Adjudication-on-Initiation-of-Action-TDS-under-Form-3CD-Form-3CD-taxscan.jpg "Set Back to MTS: ITAT Orders Fresh Adjudication on Initiation of Action u/s 154 of Income Tax Act on Basis of Shortfall in TDS under Form 3CD [Read Order]")
![Revenue Cannot Adjust Withheld Tax not Deposited by Employer in Central Govt account, against Refund Due and Payable to Employee u/s 205 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Revenue-Adjust-Withheld-Tax-Deposited-by-Employer-in-Central-Govt-account-Refund-Employee-Income-Tax-Act-ITAT-TAXSCAN.jpg "Revenue Cannot Adjust Withheld Tax not Deposited by Employer in Central Govt account, against Refund Due and Payable to Employee u/s 205 of Income Tax Act: ITAT [Read Order]")
![Tax Calculation Error in Form No 5 issued by PCIT cannot be Rectified by AO invoking Provision of Section 154 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Tax-Calculation-PCIT-AO-invoking-Provision-Income-Tax-Act-ITAT-TAXSCAN.jpeg "Tax Calculation Error in Form No 5 issued by PCIT cannot be Rectified by AO invoking Provision of Section 154 of Income Tax Act: ITAT [Read Order]")
![TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Deduction-Income-Tax-Act-Payment-Professional-Services-Relevant-ITAT-TAXSCAN.jpg "TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]")
Disallowance of Expenditure is not Mistake Apparent on Record, Outside Purview of Section 154 of Income Tax Act: ITAT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT), held that the expenditure in relation to increase in authorized share capital is of capital expenditure or revenue expenditure is out of the...
![Disallowance of Expenditure is not Mistake Apparent on Record, Outside Purview of Section 154 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Disallowance-of-Expenditure-Mistake-Apparent-on-Record-Outside-Purview-Income-Tax-Act-ITAT-TAXSCAN.jpg "Disallowance of Expenditure is not Mistake Apparent on Record, Outside Purview of Section 154 of Income Tax Act: ITAT [Read Order]")
No Income Tax Deduction on Delayed Payment of Employees Contribution to PF & ESIC After Prescribed Due Date: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT), held that delayed payment of Employees Contribution to PF (Provident Fund) and ESIC (Employees' State Insurance Corporation) after the...
![No Income Tax Deduction on Delayed Payment of Employees Contribution to PF & ESIC After Prescribed Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Deduction-Delayed-Payment-Employees-Contribution-PF-ESIC-Due-Date-ITAT-TAXSCAN.jpg "No Income Tax Deduction on Delayed Payment of Employees Contribution to PF & ESIC After Prescribed Due Date: ITAT [Read Order]")
Writ Jurisdiction cannot be Invoked to Consider Second Rectification Application as Order u/s 154 of IT Act is Appealable: Calcutta HC [Read Order]
The Calcutta High Court has held that the Writ jurisdiction cannot be invoked to consider rectification application since an order passed under section 154 of the Income Tax Act, 1961 is appealable. ...
![Writ Jurisdiction cannot be Invoked to Consider Second Rectification Application as Order u/s 154 of IT Act is Appealable: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Writ-Jurisdiction-Invoked-Consider-Second-Rectification-Application-IT-Act-Appealable-Calcutta-HC-TAXSCAN.jpg "Writ Jurisdiction cannot be Invoked to Consider Second Rectification Application as Order u/s 154 of IT Act is Appealable: Calcutta HC [Read Order]")
Benefit Allowed in Assessment shall not be withdrawn by exercising Power u/s 154 of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that benefit allowed assessment orders should not be withdrawn by exercising power under Section 154 of Income Tax Act, 1961. The assessee...
![Benefit Allowed in Assessment shall not be withdrawn by exercising Power u/s 154 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Benefit-allowed-Assessment-withdrawn-exercising-Income-Tax-Act-ITAT-TAXSCAN.jpg "Benefit Allowed in Assessment shall not be withdrawn by exercising Power u/s 154 of Income Tax Act: ITAT [Read Order]")
Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Assessing Officer (AO) for proper verification and calculation of refund receivables to grant...
![Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-calculation-of-Refund-Receivable-to-Claim-Interest-on-Refunds-ITAT-Condones-Delay-TAXSCAN.jpg "Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]")
Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) ruled before going for addition under Section 40A(7) of the income Tax Act, the assessee should get a reasonable opportunity before the...
![Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Reasonable-Opportunity-of-Hearing-Opportunity-Rectification-Proceedings-income-tax-income-tax-act-taxscan.jpeg "Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]")
ITAT upholds Addition made u/s 36 of Income Tax Act for delayed Deposit of EPF & ESIC [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench upheld the addition made under Section 36 of Income Tax Act for delayed deposit of Employees’ Provident Fund (EPF) and Employee State Insurance...
![ITAT upholds Addition made u/s 36 of Income Tax Act for delayed Deposit of EPF & ESIC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-upholds-addition-Income-Tax-Act-delay-deposit-EPF-ESIC-income-tax-act-taxscan.jpg "ITAT upholds Addition made u/s 36 of Income Tax Act for delayed Deposit of EPF & ESIC [Read Order]")