BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

214 results for “TDS”+ Rectification u/s 154clear

Sorted by relevance

Patna468Delhi390Mumbai299Pune223Bangalore214Chennai149Kolkata96Cochin54Ahmedabad52Chandigarh51Hyderabad44Jaipur33Lucknow25Visakhapatnam22Indore21Raipur20Agra16Nagpur16Jodhpur15Rajkot11Amritsar6Cuttack5Jabalpur4Panaji4Surat4SC1Punjab & Haryana1Telangana1Ranchi1

Key Topics

Section 154131Section 143(1)73Addition to Income67TDS50Section 143(3)46Disallowance46Section 234E45Rectification u/s 15441Section 4032Deduction

KARNATAKA SOLAR POWER DEVELOPMENT CORPORATION LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(3)(1), BANGALORE

The appeal is allowed for statistical purposes

ITA 620/BANG/2024[2021-22]Status: DisposedITAT Bangalore31 Jul 2024AY 2021-22

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Shri Ganesh S., AdvocateFor Respondent: Shri Subramanian, S., Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 154Section 244A

TDS credit of Rs.7.84 lakhs and interest u/s. 244A was granted of Rs.69.47 lakhs. But on second rectification interest u/s. 244A was revised and accordingly there is a demand generated of Rs.33,83,779. The ld. CIT(Appeals) has not properly appreciated the present facts of the case, whereas the CPC had accepted the rectification petition u/s. 154

Showing 1–20 of 214 · Page 1 of 11

...
32
Section 244A31
Section 25029

EY GLOBAL DELIVERY SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

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

ITA 153/BANG/2023[2018-19]Status: HeardITAT Bangalore24 Apr 2023AY 2018-19

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Chavali Narayan, CAFor Respondent: Ms.Matta Padma, Addl.CIT-DR
Section 143(3)Section 154Section 234CSection 244ASection 250

TDS credit to the extent claimed. It was stated that as regards the issue of incorrect credit of interest u/s 234C of the I.T.Act and non-granting of interest u/s 244A of the I.T.Act were never the subject matter of rectification application u/s 154

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 22/BANG/2017[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 21/BANG/2017[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 20/BANG/2017[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2336/BANG/2016[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2338/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2339/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2328/BANG/2016[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1219/BANG/2014[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 19/BANG/2017[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2337/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1216/BANG/2014[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1217/BANG/2014[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1220/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1215/BANG/2014[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2335/BANG/2016[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1218/BANG/2014[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

rectifications made by the AO are beyond the scope of section 154. This ground was also raised by the assessee before CIT (A) in 154 proceedings that interest u/s 201 (1A) is also disputed. Learned CIT (A) disposed of these appeals in the proceedings u/s 154 by way of a separate combined order dated

KK FOUNDATION AND PUBLIC CHARITABLE TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE-1 , BENGALURU

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 287/BANG/2023[2014-15]Status: DisposedITAT Bangalore22 Jun 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri Madhukeshwar Hegde, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 143(1)Section 154Section 250

TDS was determined at Rs. 3,02,88,711/-. 2.5 The assessee-trust, being aggrieved by the above intimation issued u/s 143(1) of the Act made an online request for rectification of the said intimation u/s 154

JCIT, BANGALORE vs. M/S HEWLETT PACKARD INDIA SALES PVT. LTD.,, BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1249/BANG/2016[2006-07]Status: DisposedITAT Bangalore21 Oct 2021AY 2006-07

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Amrit Raj Singh, JCIT-DRFor Respondent: Sri.Percy Pardiwalla, Sr.Advocate
Section 143(3)Section 154Section 199

154 of the I.T.Act to reduce the TDS credit by further Rs.2,36,33,098. The assessee objected to the proposed notice. It was submitted that the A.O. after due verification has granted TDS credit of Rs.11,96,28,158 while completing the assessment u/s 143(3) of the I.T.Act. Therefore, it was contended that the rectification