VIJAYALAXMI VERNEKAR,BANGALORE vs. ITO, WARD 5(3)(4), BANGALORE

ITA 1810/BANG/2026Status: DisposedITAT Bangalore21 September 2026AY 2020-217 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2020-21, which confirmed disallowances of exemptions and deductions. The appeal was filed with a delay, which was condoned by the Tribunal. The grounds raised by the assessee pertained to alleged computational errors in the assessment order, specifically regarding the calculation of interest under section 234B and the total income.

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a rectification petition under section 154 for the same computational errors. Therefore, the Tribunal restored the matter to the Assessing Officer for necessary verification and decision, directing that relief be granted if the assessee's contentions were found correct.

What were the issues?

Whether there were computational errors in the assessment order regarding the calculation of interest under section 234B and the total income, and if so, what is the appropriate course of action given the pending rectification petition.

Which sections of the Income-tax Act were involved?

Section 250,Section 148,Section 143(2),Section 142(1),Section 147,Section 144B,Section 10(13A),Section 10(14)(i),Section 80D,Section 80DD,Section 80DDB,Section 80U,Section 234B,Section 209(1)(d),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The assessee has filed the present appeal against the impugned order dated 16/01/2026, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“le

The order continues below.

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