{"id":33353,"date":"2023-03-24T06:00:10","date_gmt":"2023-03-24T00:30:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=33353"},"modified":"2023-03-24T06:00:10","modified_gmt":"2023-03-24T00:30:10","slug":"rectification-of-orders-passed-u-s-147-r-w-s-144-read-with-section-144b","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/rectification-of-orders-passed-u-s-147-r-w-s-144-read-with-section-144b\/","title":{"rendered":"Rectification of Orders Passed U\/s 147 r.w.s. 144 read with Section 144B"},"content":{"rendered":"<p>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.<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[22],"qa_category":[23],"qa_tag":[123,852],"class_list":["post-33353","qa","type-qa","status-publish","hentry","qa_expert-advocate-neelam-jadhav","qa_category-income-tax","qa_tag-appeal","qa_tag-exparte-order"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/33353","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=33353"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33353"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=33353"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=33353"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=33353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}