| Question And Answer | |
|---|---|
| Subject: | Rectification of Order Passed U/s 147 r.w.s 144 |
| Category: | Income-Tax |
| Querist: | CA. Ankit Tantia |
| Answered by: | Research Team |
| Tags: | Credit for Tax deduction at source, Revision |
| Date: | March 25, 2023 |
Dear All,
I have one query:
The assessment Unit of The Income Tax Department has passed order U/s 147 read with section 144 for the A.Y. 2018-19.
While making assessment U/s 144, the credit of Tax deducted at Source (TDS) has not been given by the assessment unit.
As a result, there is increase in income tax demand to the tune of TDS and thus interest U/s 234a is charged on total tax liability.
How to apply for rectification of such order?
Only Rectification of intimation U/s 143(1) can be applied for through Income Tax Portal.
Appeal to CIT Appeals and Revision under Section U/s 234 are available but is there any other option so that the credit of TDS is given and the order is rectified?
The assessee can make an application to rectify the mistake under section 154 of the Act . in case the rectification is rejected the assessee can file a revision application under section 264 of the Act . If an application under section 264 is rejected the assessee can file a writ before the High Court .
Under S.154(1)(a) of the Act, ‘with a view to rectifying any mistake apparent from the record’ an income tax authority which includes the AO can ‘amend any order passed by it under the provisions of the Act’.
Hence, a 154 application may be filed. You should be able to file through the portal since the Act expressly allows rectification of any order under the Act and not just any intimation[143(1)]under S. 154(1)(b).
You may consider taking recourse to the writ jurisdiction of the concerned HC if the portal does not allow the same.