Rectification of mistake - chargeability of interest u/s 234B - ...

Case Laws Income Tax

August 2, 2016

Rectification of mistake - chargeability of interest u/s 234B - the inconsistency on the part of Revenue does not lend any credence to its objection of not rectifying the order with respect to the interest charged u/s 234B of the Act. - AT

View Source

← Previous Next →

Rectification of mistake - chargeability of interest u/s 234B - ...

Case Laws Income Tax

August 2, 2016

You may also like:

Rectification u/s 154 - Chargeability of interest u/s 234B and 234C - income returned u/s 115JB - The return was assessed under section 143(3) of the Act, and no...

Settlement Commission lacks power to rectify order u/s 245F(1) by levying interest u/ss 234A, 234B, and 234C prior to 01.06.2011. Rectification order on 21.03.2003 was...

Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and...

Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

The Appellate Tribunal addressed the issue of levying interest u/s 234B in proceedings u/s 147/148. The AO had enhanced the interest from the date of the original...

The Income Tax Settlement Commission passed an order charging interest u/ss 234A, 234B, and 234C of the Income Tax Act. The petitioners challenged the order's...

The Tribunal held that in a case involving a requisition u/s 132A of the Act, the jurisdiction to complete the assessment is governed by the provisions of Section 153A....

Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of...

MAT - Rectification of mistake - Deduction of prior period items from book profit - section 115JA - HC

Interest levied by Revenue u/s 234A and 234B - adjustment of cash seized with the tax-liability determined on assessment - the assessee cannot blame Revenue for its own...

Charging interest u/s. 234B(3) / (4) - The section 234B(4) states that if there is any increase or decrease in the income, correspondingly interest shall be increased or...

Interest payable u/s 234B for the purpose of adjustment against the tax paid u/s 140A has to be computed with respect to assessed tax determined on the basis of total...

Rectification of mistake - the mistake on the part of the Revenue to have accepted the order-in-original without thinking of the consequences. - application for...

Scope of rectification u/s 154 - Allowing the rectification application CIT(A) admitted the claim of expenditure - The ITAT concluded that the question of comparables in...

Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

Quick Updates: