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149 results for “section 68”+ Rectification u/s 154clear

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Key Topics

Section 143(3)85Section 15471Addition to Income65Section 153A57Disallowance38Rectification u/s 15436Section 201(1)35Deduction30Section 10A29Section 143(1)

M/S AKME HARMONY APARTMENTS OWNERS WELFARE ASSOCIATION ,BANGALORE vs. INCOME TAX OFFICER WARD-4(2)(4), BANGALORE

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

ITA 993/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: N O N EFor Respondent: Smt. D.D. Shamala, D.R
Section 143Section 143(3)Section 154Section 167BSection 234

rectification order u/s 154 cannot prima-facie be held to be invalid. The assessee’s grounds of appeal are therefore disallowed, subject to above remarks.” 3.1 Against this assessee is in appeal before us by way of above grounds of appeal. 4. We have heard the rival submissions and perused the materials available on record. In this case assessee made

Showing 1–20 of 149 · Page 1 of 8

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27
Section 13225
Section 1124

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

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)

68,394 2009-10 94,88,913 2010-11 3,19,95,710 2011-12 2,44,56,548 2012-13 54,55,010 2. The proceedings u/s. 201(1) of the Act was initiated by the Officer after issuing a notice on 09.12.2012, 26.2.2013, 23.5.2013 & 20.8.2013. In reply of various notices, the DDIT (Intl. Taxn.) in para 6 mentioned

M/S. B B JEWELLERS AND FINANCE PRIVATE LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BENGALURU

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

ITA 557/BANG/2022[2016-17]Status: DisposedITAT Bangalore30 Aug 2022AY 2016-17

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Madhusudhan, AdvocateFor Respondent: Smt.Priyadarshini Baseganni, Addl.CIT-DR
Section 143(3)Section 154Section 234Section 234BSection 250Section 68

rectification order passed under section 154 of the Act on the facts and circumstances of the case. 4. The learned Commissioner of Income Tax (Appeals) failed to appreciate that the addition of a sum of Rs.30,00,000/- is already included in the addition made of a sum of Rs.3,88,00,000/- and consequently the same has resulted

M/S. KOTHARI & BROTHERS, ,HUBBALLI vs. INCOME TAX OFFICER, WARD-2(2), HUBBALLI

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed

ITA 2637/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Nov 2018AY 2012-13

Bench: Shri Jason P Boaz & Shri Laliet Kumarassessment Year : 2012-13 M/S. Kothari & Brothers, Vs. The Income Tax Officer, Broadway, Ward – 2(2), Hubli. Hubli. Pan : Aadfk 4824 B Appellant Respondent Assessee By : Shri. Ravishankar, Advocate Revenue By : Shri. Siddappaji R. N, Addl. Cit Date Of Hearing : 04.10.2018 Date Of Pronouncement : 14.11.2018 O R D E R

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Siddappaji R. N, Addl. CIT
Section 133ASection 143(3)Section 154

154 of the Act dated 17.03.2016 was in fact accepted by the assessee in the course of survey proceedings. It is the assessee who has resorted to claiming all sorts of expenditure which is not permissible and therefore the AO was justified in carrying out the rectification vide order dated 17.03.2016. In the alternate, the learned DR further contended that

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

ITA 2195/BANG/2025[2021-22]Status: DisposedITAT Bangalore24 Feb 2026AY 2021-22
Section 115BSection 143(1)Section 154Section 250Section 80G

u/s 115BBDA\nRs. 20,14,51,567/-\nD. Income taxable at special rate (A+B+C)\nRs. 36,78,25,373\n4.1 On the other hand, the other incomes being taxable at normal\nslab rate included the following income:\nA. Income from House property\nRs. 4,19,043/-\nB. Business Income\nRs. 4,50,000/-\nC. Short term capital gain