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![Delay in Filling Appeal cant be condoned when Assessee failed to explain cause: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/appeal-assessee-ITAT-taxscan.jpg "Delay in Filling Appeal cant be condoned when Assessee failed to explain cause: ITAT [Read Order]")
Delay in Filling Appeal can't be condoned when Assessee failed to explain cause: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the delay in filing an appeal can’t be condoned when the assessee failed to...
![SBI cannot take a Defense of Scarcity of Advisors: ITAT imposes Cost of Rs. 1 Lakh for Late filing of TDS Statement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/SBI-ITAT-TDS-Statement-taxscan.jpg "SBI cannot take a Defense of Scarcity of Advisors: ITAT imposes Cost of Rs. 1 Lakh for Late filing of TDS Statement [Read Order]")
![ITAT condones Delay of 4 Years in filing Rectification Application u/s 154 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/ITAT-Rectification-Application-Income-Tax-Act-Taxscan.jpg "ITAT condones Delay of 4 Years in filing Rectification Application u/s 154 of Income Tax Act [Read Order]")
![Disallowance cant be a Mistake to be rectified u/s 154 of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Disallowance-Income-Tax-Act-ITAT-Taxscan.jpg "Disallowance cant be a Mistake to be rectified u/s 154 of the Income Tax Act: ITAT [Read Order]")
![Decision based on a Debatable point of View can’t be subject to Rectification: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/ITAT-Decision-Debatable-Taxscan.jpg "Decision based on a Debatable point of View can’t be subject to Rectification: ITAT [Read Order]")
![Applying Individual Tax Rates to AOP can’t be rectified by Invoking S. 154: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/02/Cross-Examination-ITAT-Taxscan.jpg "Applying Individual Tax Rates to AOP can’t be rectified by Invoking S. 154: ITAT [Read Order]")
![A Debatable Issue can’t be rectified u/s 154: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/03/ITAT-Trivandrum-Club-Taxscan.jpg "A Debatable Issue can’t be rectified u/s 154: ITAT [Read Order]")
Assessment Order inconsistent with a Binding Precedent can be rectified by invoking S. 154: Calcutta High Court [Read Judgment]
The Calcutta High Court recently held that an assessment order inconsistent with a binding precedent would amount to an error apparent on the record for the purpose of invoking rectification under...
![Assessment Order inconsistent with a Binding Precedent can be rectified by invoking S. 154: Calcutta High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/08/Voting-Rights-Calcutta-High-Court-Taxscan.jpg "Assessment Order inconsistent with a Binding Precedent can be rectified by invoking S. 154: Calcutta High Court [Read Judgment]")
![HUF can’t be a Working Partner in Firm: ITAT upholds Rectification Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/HUF-Taxscan.jpg "HUF can’t be a Working Partner in Firm: ITAT upholds Rectification Order [Read Order]")
![Power to Rectification can’t be invoked to Levy Interest u/s 220: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Power to Rectification can’t be invoked to Levy Interest u/s 220: Kerala HC [Read Judgment]")
![Interest u/s 234B can be levied on failure to Pay Advance Tax in respect of AMT: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/Interest-Rates-on-Small-Saving-Schemes.jpg "Interest u/s 234B can be levied on failure to Pay Advance Tax in respect of AMT: ITAT [Read Order]")
Interest u/s 234A cannot be levied in the absence of any direction in Original Assessment Order: ITAT [Read Order]
In ITO v. M/s. Heritage Project, the Amritsar bench of the Income Tax Appellate Tribunal (ITAT) held that interest under Section 234A of Income Tax Act cannot be levied in the absence of any direction...
![Interest u/s 234A cannot be levied in the absence of any direction in Original Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "Interest u/s 234A cannot be levied in the absence of any direction in Original Assessment Order: ITAT [Read Order]")