TOYOTA KIRLOSKAR MOTOR PVT LTD., ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , BANGALORE

ITA 1999/BANG/2025Status: DisposedITAT Bangalore30 July 2026AY 2020-215 pages

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Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Respondent: Smt. Divya K.J., CIT-DR
Hearing: 07.05.2026Pronounced: 30.07.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. DCIT, Central Circle- 2(1), Bengaluru dated 25.7.2025 vide DIN & Order No. ITBA/AST/S/143(3)/2025- 26/1078993625 (1) passed u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2020-21. 2. The assessee has raised the following grounds of appeal: -

GENERAL GROUND

1.

The Orders passed by learned Deputy Commissioner of Income Tax, Central Circle — 2(1), Bangalore (hereinafter referred as "AO" for brevity), learned Deputy Commis

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