Bank of America v. DCIT

200 ITR 739High Court1993#9511 most cited

What is Bank of America v. DCIT authority for?

The power to disallow a deduction or relief claimed in a return under section 143(1)(a) can only be exercised when the claim is prima facie inadmissible, meaning the error is clear or self-evident from the face of the return and accompanying documents. A debatable issue cannot be decided under this section.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2024.

Also referred to as

Bank of America v DCIT · 200 ITR 739 · section 143(1)(a) · prima facie inadmissible · deduction · relief · apparent from record · debatable issue · adjustment

Sections most often in play

Section 11Section 11(2)Section 119(2)(b)Section 12Section 12A(1)(b)Section 139(1)Section 143(1)Section 154

Issues it is cited on

section 186section 243esection 234fsection 116section 155section 200a(1)section 18mistake apparent from recordmistake apparent on recordsection 200asection 234esection 200

Judgments citing Bank of America v. DCIT

Shree Goverdhan Nathji Haveli Trust, Bengaluru vs. Income Tax Officer, Exemptions-Ward-3, Bengaluru

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1088/BANG/2023[2016-17]Status: DisposedITAT Bangalore31 Jan 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Shree Goverdhan The Income Tax Nathji Haveli Trust, Officer, No. 15, Nehrunagar, Exemptions, Seshadripuram, Ward – 3, Bangalore – 560 020. Bangalore. Vs. Pan: Aacts7617M Appellant Respondent

For Appellant: Shri Ravi Shankar, Advocate
Section 11

…should be allowed. He submitted that the power to make an adjustment by disallowing a deduction or relief claimed in the return can be invoked only when the claim is prima facie Page 5 of 10 inadmissible as held in case of Bank of America v DCIT reported in 200 ITR 739. 3.3 He submitted that any deduction claimed is to be made inadmissible on the face of the return based on the documents accompanying it as held in case of Khatau Junker v Pathania reported in 196 ITR 55, and CIT v Sitaram Textiles reported in 248 ITR 139. It was further submitted that a debatable issue cannot be decided under section 143(1)(a) a…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 191/RPR/2022[2015-16 (Q-4)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 1. The power to make an adjustment by disallowing a deduction or relief claimed in the return can be invoked only when the claim is prima facie inadmissible Bank of America v DCIT 200 ITR 739). Prima facie in this sub-section means clear or self-evident, meaning thereby that the claim must constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitara…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 190/RPR/2022[2015-16 (Q-3)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 1. The power to make an adjustment by disallowing a deduction or relief claimed in the return can be invoked only when the claim is prima facie inadmissible Bank of America v DCIT 200 ITR 739). Prima facie in this sub-section means clear or self-evident, meaning thereby that the claim must constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitara…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 189/RPR/2022[2015-16 (Q-2)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 1. The power to make an adjustment by disallowing a deduction or relief claimed in the return can be invoked only when the claim is prima facie inadmissible Bank of America v DCIT 200 ITR 739). Prima facie in this sub-section means clear or self-evident, meaning thereby that the claim must constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitara…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 188/RPR/2022[2015-16 (Q-1)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 1. The power to make an adjustment by disallowing a deduction or relief claimed in the return can be invoked only when the claim is prima facie inadmissible Bank of America v DCIT 200 ITR 739). Prima facie in this sub-section means clear or self-evident, meaning thereby that the claim must constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitara…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 187/RPR/2022[2014-15 (Q-4)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 1. The power to make an adjustment by disallowing a deduction or relief claimed in the return can be invoked only when the claim is prima facie inadmissible Bank of America v DCIT 200 ITR 739). Prima facie in this sub-section means clear or self-evident, meaning thereby that the claim must constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitara…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 186/RPR/2022[2014-15 (Q-3)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 1. The power to make an adjustment by disallowing a deduction or relief claimed in the return can be invoked only when the claim is prima facie inadmissible Bank of America v DCIT 200 ITR 739). Prima facie in this sub-section means clear or self-evident, meaning thereby that the claim must constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitara…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 185/RPR/2022[2014-15 (Q-2)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 1. The power to make an adjustment by disallowing a deduction or relief claimed in the return can be invoked only when the claim is prima facie inadmissible Bank of America v DCIT 200 ITR 739). Prima facie in this sub-section means clear or self-evident, meaning thereby that the claim must constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitara…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 184/RPR/2022[2014-15 (Q-1)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 1. The power to make an adjustment by disallowing a deduction or relief claimed in the return can be invoked only when the claim is prima facie inadmissible Bank of America v DCIT 200 ITR 739). Prima facie in this sub-section means clear or self-evident, meaning thereby that the claim must constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitara…

Grama Vidyodaya Sangha (Regd), Mysuru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 345/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri K. Kotresh, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 10Section 11Section 12ASection 12A(2)Section 143(1)Section 234A

…sible by resort to section 143(1)(a): Corpus donations received by a trust-SRF Charitable Trust v. Union of India (1991) 100 CTR (Delhi) 160/(1992) 193 ITR 95(Delhi) Amount claimed non-taxable in the relevant year-Bank of America NT & S.A. v. Dy. CIT (1993) 200 ITR 739 (Bom) Creating tax demand by invoking section 167B-JKs Employees Welfare Fund v. ITO (1992) 107 CTR (Raj.) 161/(1993) 199 ITR 765 (Raj.)” 4.4. In our opinion, the issue which is very much debatable that which cannot be done while processing the return u/s 143(1) of the Act. Further, the Ld. CIT(A) not addressed the issue properly. Hence, the lo…

Navodaya Education Trust, Raichur vs. Deputy Commissioner of Income Tax, Central Circle, Bellary

In the result, the appeal of the assessee is dismissed

ITA 49/BANG/2021[2015-16]Status: DisposedITAT Bangalore15 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Shri Rahul Kaul, AdvocateFor Respondent: Shri K. Devarathna Kumar, CIT(DR)(ITAT), Bengaluru
Section 11(2)Section 11(5)Section 12ASection 139Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2015-16 M/s Navodaya Education Trust, Vs. The Deputy Commissioner Survey No 1129/2A, Navodaya of Income Tax, Education Complex, Raichur, Central Circle, Karnataka-584103 Bellary. PAN: AAATN 5719R APPELLANT RESPONDENT Appellant by : Shri Rahul Kaul, Advocate Respondent by : Shri K. Devarathna Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.07.2021 Date of Pronouncement : 15.07.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal is…

Bank of America v. DCIT (200 ITR 739) — Cited in 11 Judgments | BharatTax