{"id":33345,"date":"2023-03-25T06:38:39","date_gmt":"2023-03-25T01:08:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=33345"},"modified":"2023-03-26T05:29:24","modified_gmt":"2023-03-25T23:59:24","slug":"rectification-of-order-passed-u-s-147-r-w-s-144","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/rectification-of-order-passed-u-s-147-r-w-s-144\/","title":{"rendered":"Rectification of Order Passed U\/s 147 r.w.s 144"},"content":{"rendered":"<p>Dear All,<\/p>\n<p>I have one query:<\/p>\n<p>The assessment Unit of The Income Tax Department has passed order U\/s 147 read with section 144 for the A.Y. 2018-19.<\/p>\n<p>While making assessment U\/s 144, the credit of Tax deducted at Source (TDS) has not been given by the assessment unit.<\/p>\n<p>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.<\/p>\n<p>How to apply for rectification of such order?<\/p>\n<p>Only Rectification of intimation U\/s 143(1) can be applied for through Income Tax Portal.<\/p>\n<p>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?<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[853,457],"class_list":["post-33345","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-credit-for-tax-deduction-at-source","qa_tag-revision"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/33345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=33345"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33345"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=33345"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=33345"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=33345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}