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Form 26QB vs 26AS Discrepancy: Rectification Can’t Be Isolated
Case Law Details
- Case Name
- Bhavsagar Dealers Pvt. Ltd. Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Bhavsagar Dealers Pvt. Ltd. Vs ITO (ITAT Delhi)
154 Rectification Can’t Run Ahead of Pending Quantum Appeal: Form 26QB vs 26AS Mismatch: ITAT Sends 50C & 154 Issues Back for Unified Adjudication- When Quantum Is Remanded, Consequential 154 Order Can’t Stand Alone
Delhi ITAT ‘A’ Bench in Bhavsagar Dealers Pvt Ltd vs ITO, Ward-4(1), Delhi (ITA No.2445/Del/2025, AY 2017-18, order dated 24-12-2025) set aside the rectification order u/s 154 and restored the matter to CIT(A), holding that where the very quantum addition is already remanded for fresh adjudication, the con...
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