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14 results for “TDS”+ Revision u/s 263clear

Sorted by relevance

Mumbai472Delhi427Bangalore258Chennai177Kolkata171Chandigarh66Ahmedabad54Pune51Jaipur47Hyderabad46Indore36Lucknow29Raipur27Rajkot24Visakhapatnam22Agra17Patna17Cochin14Cuttack11Surat11Karnataka6Amritsar6Guwahati4Nagpur4Jodhpur3Jabalpur3Ranchi3Allahabad2Varanasi2Dehradun1Panaji1Telangana1Punjab & Haryana1

Key Topics

Section 26334Section 143(3)17TDS8Section 153A7Section 80P7Deduction7Addition to Income7Revision u/s 2636Section 234B(3)5Section 69C

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

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

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR
Section 143Section 143(3)Section 263Section 42

revision u/s 263 of the Act. m) The return was selected for limited scrutiny for following reasons: - Mismatch in sales turnover reported in audit report and turnover - Mismatch in amount paid to related persons u/s 40A(2)(b) reported in audit report and ITR - High Ratio of refund of TDS

5
Section 10B5
Section 234A4

BHARATH RASIKLAL SHAH,COCHIN vs. PCIT KOCHI-1, KOCHI

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

ITA 744/COCH/2024[2017-18]Status: DisposedITAT Cochin10 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Advocate &
Section 143Section 143(3)Section 144Section 147Section 194ASection 263Section 263(1)

revision u/s 263 of the Act. It is pertinent to note that the same issue was raised at the reassessment u/s 147 and the assessment by NFAC has also found the same to be in order. Therefore, when the online portal of the Income tax department is self-explanatory with regard to the deduction and payment of the TDS

M/S. NEDUMATTOM SERVICE CO-OP BANK LTD,IDUKKI vs. THE ITO, THODUPIZHA

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

ITA 189/COCH/2021[2015-16]Status: DisposedITAT Cochin27 Jun 2022AY 2015-16

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

For Appellant: Sri.Arun Raj, AdvocateFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 142(1)Section 143(3)Section 2(19)Section 263Section 80Section 80PSection 80P(2)(d)

revise the assessment order for the reason that out of the total interest earned by the assessee-society, a sum of Rs.52,37,702 is interest income on investment with M/s.Idukki District Co-operative Bank Limited. According to the PCIT, as per section 80P(2)(d) of the I.T.Act, interest / dividend received from investment with co-operative societies alone would

ASIANET SATELLITE COMMUNICATIONS LIMITED,THIRUVANANTHAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM

In the result, appeal filed by the assessee stands allowed

ITA 473/COCH/2025[2016-17]Status: DisposedITAT Cochin08 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

For Appellant: Shri Raghunathan S, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR
Section 143(3)Section 250Section 263Section 37(1)

revision, appellant filed an appeal filed before this Tribunal and this Tribunal confirmed the revisionary order. The AO passed the consequential order to the order passed u/s. 263 vide order dated 18/12/2023 u/s. 143(3) r.w.s. 263 of the Act at a total income of Rs. 21,85,99,699/- before set off of brought forward unabsorbed depreciation loss. While

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

In the result appeal of the assessee is hereby allowed

ITA 78/COCH/2024[2018-19]Status: DisposedITAT Cochin21 Oct 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 1Section 115BSection 143(3)Section 199Section 263Section 69Section 69C

revised under section 263 of the Act. 10. However, the learned PCIT disagreed with the contention of the assessee and held that as per the provision of section 199 r.w.r. 37BA of the Rules, the credit of TDS can be claimed only in the year to which the corresponding income is taxable. The amount of TDS on corresponding interest income

SRI. NAGARAJAN RAMACHANDRAN,TRIVANDRUM vs. THE PR CIT, TRIVANDRUM

In the result, the appeal stands dismissed

ITA 96/COCH/2021[2016-17]Status: DisposedITAT Cochin09 Nov 2022AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M

For Appellant: NoneFor Respondent: Shri M. Rajasekhar (CIT) – Ld. DR
Section 143(3)Section 194Section 198Section 263Section 56(2)(v)

263 as exercised by learned Principal Commissioner of Income Tax, Thiruvananthapuram [PCIT] vide order dated 22-03-2021 against assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 06-12-2018 for Assessment Year (AY) 2016-17. 2. At the time of hearing, none appeared for the assessee. Accordingly, the appeal was proceeded with

MARIAMMA JOSEPH,KOTTAYAMN vs. THE ACIT, CENTRAL CIRCLE, KOTTAYAM,, KOTTAYAM

In the result, the assessee’s appeal is decided on the aforesaid terms

ITA 672/COCH/2022[2010-2011]Status: DisposedITAT Cochin28 Mar 2024AY 2010-2011

Bench: Shri Sanjay Arora & Shri Manomohan Dasmariamma Joseph Asst. Cit, Central Circle Hotel Floral Park Kottayam 686001 Gandhinagar Vs. Kottayam 686008 [Pan:Accpj9135F] (Appellant) (Respondent)

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143Section 143(1)Section 143(3)Section 153ASection 154Section 208Section 210Section 234Section 234BSection 234B(3)

TDS, Adv. Tax or self-assessment tax is deemed to be given.’ The same stood confirmed in first appeal; the ld. CIT(A) holding as: ‘In the present case, assessment order u/s. 143(3) r.w.s. 153A was passed for the A.Y 2010-11 on 28.3.2013. The appellate order was passed on 16.2.2016. The order of the Assessing Officer merged with

M/S.SUDCHEMIE INDIA P. LTD,ERNAKULAM vs. THE ACIT, KOCHI

In the result, the assessee’s appeal is dismissed

ITA 51/COCH/2021[2016-17]Status: DisposedITAT Cochin31 May 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Soundararajan K.

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 143(3)Section 263Section 263(1)

263 of the Income Tax Act, 1961 (the Act) by the Principal Commissioner of Income Tax, Kochi-1 (Pr. CIT) in respect of assessee’s assessment under section 143(3) of the Act dated 30.12.2018 for Assessment Year (AY) 2016-17. 2.1 Opening the arguments for and on behalf of the assessee, it was submitted by Shri Bhatt

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and— (i) in a case where the interest

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and— (i) in a case where the interest

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and— (i) in a case where the interest

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and— (i) in a case where the interest

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

In the result, the appeal filed by the Revenue is partly allowed

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

revised return of income which was taken into consideration. The assessee company was approved as a 100% EOU by the Board of Approval on 29.03.2000 for a period of 5 years and 2 M/s. Extraweave Pvt. Ltd. subsequently it was extended vide Green Card No. 139/CSEZ/2005 dated 29.03.2005. The commercial production was started on 01.062001. Form NO. 56G was also

COCHIN PORT AUTHORITY ( FORMERLY COCHIN PORT TRUST),KOCHI vs. DCIT NON CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 655/COCH/2022[2017-2018]Status: DisposedITAT Cochin10 Jul 2023AY 2017-2018

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri.Gopi K, CAFor Respondent: Sri.Sajit Kumar Das, CIT-DR
Section 143(3)Section 2(24)(x)Section 260ASection 263Section 36(1)(iv)Section 36(1)(va)Section 43B

263 of the Income-tax Act, 1961 (‘the Act’) dated 31.3.2022 by the Principal Commissioner of Income-tax, Cochin-1 [PCIT] in respect of it’s assessment u/s.143(3) of the Act dated 26.12.2019 for assessment year (AY) 2017-2018. 2. Opening the arguments for and on behalf of the assessee, it was submitted by Sri.Gopi, the learned counsel