Form 26QB vs 26AS Discrepancy: Rectification Can’t Be Isolated

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 consequential rectif...