ITAT Directs Advance Tax Credit in Correct Assessment Year Despite Challan Error:
The ITAT orders an advance tax credit in the correct year despite subsequent challan rectification by tax authorities.
Wrong challan correction cannot shift advance tax credit to another assessment year
Meetu Kumari
Jul 6, 2026
Premium
ITAT Directs Advance Tax Credit in Correct Assessment Year Despite Challan Error
The ITAT orders an advance tax credit in the correct year despite subsequent challan rectification by tax authorities.
Also Read
Reassessment Notices Issued Under Unamended Section 148 to Be Governed by Supreme Court DirectionsHigh Court Upholds Refund Interest Governed by Section 244A (1)(b) CAIT Requests CBDT and Finance Ministry for Two-Month Extension in TAR and Non-Audit ITR Due Dates RTCA Seeks Court Intervention for Tax Audit Report Deadline Extension Amid Rising Pressure
About Author
Meetu Kumari
Content Manager
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Studycafe
Jodhpur, Rajasthan, India
2264My Recent Articles
- ITAT Condones 302-Day Delay, Restores Salary Assessment for Fresh VerificationPremium
- ITAT Condones Delay After Tax Consultant's Death, Restores Appeals for Fresh HearingPremium
- ITAT Remands Salary Addition, Says Taxability Depends on Salary Becoming Due, Not Mere ReceiptPremium
- ITAT Deletes TP Royalty Adjustment, Orders Fresh Review of Commission BenchmarkingPremium
- ITAT Quashes Reassessment Over Unsigned Section 148 Notice Issued to AssesseePremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts