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2023 (7) TMI 987 - AT - Income TaxRectification u/s 154 - Charging late fee u/s 234-E - TDS returns belatedly for the various quarters in the Financial Year 2013-14 and 2014-15 - Rectification application as no demand u/s 234E could have been issued prior to 01/06/2015 - HELD THAT:- A combined reading of provisions of Section 154 and the Section 116 of the Act, which specifically includes the Assessee’s jurisdictional A.O. for the sake of Section 154 which provides for rectification of mistake. Thus, in our opinion, the Jurisdictional A.O. is having the jurisdiction to entertain the application filed by the Assessee u/s 154. Assessee had filed single rectification application before the A.O. as against several intimations, we direct the Assessee to file separate rectification applications against each intimation and further we direct the A.O. to dispose off the applications on merit, without raising the issue of jurisdiction.Appeal filed by the assessee is partly allowed for statistical purpose.
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