Jurisdictional AO has jurisdiction to entertain rectification application filed u/s 154

Abhishek Malhotra Vs ITO (ITAT Delhi) ITAT Delhi held that the Jurisdictional A.O. is having the jurisdiction to entertain the rectification application filed by the Assessee u/s 154 of the Income Tax Act. Facts- The assessee is a practicing advocate and filed TDS returns belatedly for various quarters in Financial Year 2013-14 & 2014-15. The CPC, Bangalore, issued intimations charging late fee u/s. 234-E of the Act for each quarter. The assessee filed a common rectification application before the ITO (AO) pointing out that no demand u/s. 234E could have been raised in the said manner prio...