2026 (5) TMI 1284

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.... Sahoo, Senior Advocate assisted by Ms. Kajal Sahoo, Advocate. For the Opposite Parties: Mr. Avinash Kedia, Junior Standing Counsel. ORDER 1. Assailing the order dated 11th December, 2025 vide Annexure-3 passed by the Deputy Commissioner of Income Tax (DCIT), Circle 1(1), Cuttack, whereby the order dated 22nd August, 2025 passed by the Commissioner of Income Tax (Appeals), National Facele....

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....rder of the appellate authority, re-computation was undertaken by the Assessing Officer and an order was passed under Section 250 of the IT Act by the DCIT, Circle 1(1), Cuttack by determining refundable amount to the tune of Rs. 2,24,58,935/-. 2.1. Being aggrieved thereby, the petitioner filed an application dated 13th February, 2026 for rectification under Section 154 of the IT Act requesting....

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.... copy of the instruction in Court today, serving copy thereof on the learned Senior Advocate appearing for the petitioner, which is taken on record. The said instruction reads as under:- "In this case, order giving effect to CIT (A)'s order was passed manually on 04.05.2026, resulting in refund of Rs.4,97,13,903/-. The CPC portal system due to technical error is not fetching TDS details a....