| Question And Answer | |
|---|---|
| Subject: | Rectification of Orders Passed U/s 147 r.w.s. 144 read with Section 144B |
| Category: | Income-Tax |
| Querist: | CA. Ankit Tantia |
| Answered by: | Advocate Neelam Jadhav |
| Tags: | appeal, Exparte order |
| Date: | March 24, 2023 |
The Assessment Unit of the Income Tax Department has passed order U/s 147 r.w.s. 144 read with Section 144B in respect of Assessment Year 2018-19 and the credit of Tax deducted at source (TDS) on Salary Income has not been given.
As a result, Tax Payable has increased to the tune of TDS and thereby Interest U/s 234 A is charged on the total tax liability.
One can go for appeal to CIT(Appeals) or apply for Revision U/s 264 but is rectification of the aforesaid order possible U/s 154.
Once the Assessment Units have passed the order under section 147 r.w.s. 144, then its best judgment passed on the basis of data available with revenue in the form of Return of Income. However, due to some difficulties or technical issues, the Assesse was not in a position to submit the details as required by the Assessment Unit or was prevented from the opportunity to submit details during assessment proceedings.
The Assessee can file an Appeal before the Appropriate Authority i.e. (National Faceless Appeal Centre)
The assessee can also file a rectification application before the Assessment Unit.