ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6 (1)(1), MAHARASHTRA

Accordingly, this ground is allowed

TDS credit, while treating interest grounds as consequential. 8. In A.Y. 2022–23, no independent addition or disallowance was made in the regular assessment order passed under section 143(3) read with section 144B of the Act. The CIT(A) recorded that only the income as processed under section 143(1

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

TDS credit, while treating interest grounds as consequential. 8. In A.Y. 2022-23, no independent addition or disallowance was made in the regular assessment order passed under section 143(3) read with section 144B of the Act. The CIT(A) recorded that only the income as processed under section 143(1

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6(1)(1), MAHARASHTRA

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

TDS credit, while treating interest grounds as consequential. 8. In A.Y. 2022–23, no independent addition or disallowance was made in the regular assessment order passed under section 143(3) read with section 144B of the Act. The CIT(A) recorded that only the income as processed under section 143(1

JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

TDS refund of Rs. 1,05,613/- against the Appellant: against the Appellant: 1. A sum of Rs. 17,61,379/ A sum of Rs. 17,61,379/- under section 11(1 )(a) of the under section 11(1 )(a) of the Act Act Act being being being amount amount amount accumulated accumulated accumulated

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

1) of the Act in appeal filed against order passed under Section 143(3) r.w.s. 144B of the Act. Similarly, in Ground No. 2 raised by the Revenue has challenged the action of CIT(A) granting relief to the Assessee without calling for a remand report. Ground No. 3 & 4 are directed against the grant of TDS

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

1) of the Act in appeal filed against order passed under Section 143(3) r.w.s. 144B of the Act. Similarly, in Ground No. 2 raised by the Revenue has challenged the action of CIT(A) granting relief to the Assessee without calling for a remand report. Ground No. 3 & 4 are directed against the grant of TDS

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

1) of the Act in appeal filed against order passed under Section 143(3) r.w.s. 144B of the Act. Similarly, in Ground No. 2 raised by the Revenue has challenged the action of CIT(A) granting relief to the Assessee without calling for a remand report. Ground No. 3 & 4 are directed against the grant of TDS

BALRAJSINGH JAGJITSINGH KHARBANDA,MUMBAI vs. ADIT, CPC , BANGALORE

In the result, appeal of the assessee is In the result, appeal of the assessee is dismissed dismissed

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2019-2020 Balrajsinghjagjitsingh Adit, Cpc Bangalore, Kharbanda, Cpc, Bangalore-560500. C/3, Ravi Darshan, Sherly Vs. Rajan Road, Bandra West, Mumbai-400050. Pan No. Adhpk 1733 G Appellant Respondent Assessee By : Mr. Rajesh S. Kothari Revenue By : Kamble Minal Mohan, Dr : Date Of Hearing 05/06/2023 : Date Of Pronouncement 07/06/2023 Order

143(1)(a) of the Act referred by the Ld CPC are reproduced f are reproduced for ready reference: (a) the total income or loss shall be computed after making the (a) the total income or loss shall be computed after making the (a) the total income or loss shall be computed after making the following adjustments, namely: following adjustments

DCIT CEN CIR 8(4), MUMBAI vs. SAVITA OIL TECHNOLOGIES LTD, MUMBAI

Appeal is allowed

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

143 or section 144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 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) has been increased

CALIBEHR BUSINESS SUPPORT SERVICES PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL E-ASSESSEMENT CENTRE , DELHI

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

1) cannot be challenged by the assessee through appeal before him against the order u/s 143(3) of the Act. (v) With respect to the TDS adjustment the ld. CIT(A) referred to the provisions of section

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

1) cannot be challenged by the assessee through appeal before him against the order u/s 143(3) of the Act. (v) With respect to the TDS adjustment the ld. CIT(A) referred to the provisions of section

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

1) cannot be challenged by the assessee through appeal before him against the order u/s 143(3) of the Act. (v) With respect to the TDS adjustment the ld. CIT(A) referred to the provisions of section

PUNIT DEORA TRUST ,MUMBAI vs. ITO, WARD, 25(3)(1), MUMBAI

In the result, the appeal of the assessee is allowed for\nstatistical purposes

143(1) permitting adjustments based on TDS stood\nwithdrawn from AY 2018-19. Adjustment made being without Intimation\nas required under 1stproviso to section

HDFC BANK LIMITED (AS SUCCESSOR TO HDFC LTD),MUMBAI vs. DCIT 2(3)(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

143(3) of the Income-tax Act, 1961 (‘the Act’) for assessment years 2002- 03 up to 2020-21. Since, similar issues are arising in several years, before dealing with each of the issues, reference is made in a tabular form to the ground numbers where the said issue is arising in all the concerned assessment years. 2. 1. There

SHILPA PRABHAKAR KULKARNI,MUMBAI vs. DCIT, CPC, BENGALURU

In the result, the appeal of the assessee is allowed partly for In the result, the appeal of the assessee is allowed partly for In the result, the appeal of the assessee is allowed partly for stati...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-2018 Shilpa Prabhakar Kulkarni, Dcit Centralized Processing 3 Neel Sagar, 1280 Prabhadevi Centre, Seaface Prabhadevi, Vs. Bengaluru-560 500. Mumbai-400025. Pan No. Brhpk 8129 D Appellant Respondent Assessee By : Ms. Chandni Shah & Kinjal Patel Revenue By : Mr. A.N. Bhalekar, Dr Date Of Hearing : 03/05/2023 : Date Of Pronouncement 11/05/2023 Order

143(1) and 154 passed by the CPC are considered. the CPC are considered. Ground No. 1 to 5 relates and confined to upward Ground No. 1 to 5 relates and confined to upward Ground No. 1 to 5 relates and confined to upward variance of income by Rs.35,26,484/ variance of income by Rs.35

VARIAN MEDICAL SYSTEMS INTERNATIONAL (INDIA) PRIVATE LIMITED,MUMBAIQQQ vs. ASSESSMENT UNIT NFAC CETNRE ITO, MINISTRY OF FINANCE DELHI, DELHI

In the result, the appeal of the assessee is partially allowed

Bench: Shri Narender Kumar Choudhry, Jm & Ms Padmavathy S, Am

143(1) Addition on account of accretion to reserve treated as Ground No.6 (6.1 to 6.6) LTCG Disallowance of Finance Cost under section 37(1) of the Ground No.7 (7.1 to 7.3) Act Short grant of advance tax credit Ground No. 8 (8.1 & 8.2) Short grant of TDS

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD.),MUMBAI vs. DCIT, RANGE-1(1)(2), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

143(3) of the Income-tax Act, 1961 (‘the Act’) for assessment years 2002- 03 up to 2020-21. Since, similar issues are arising in several years, before dealing with each of the issues, reference is made in a tabular form to the ground numbers where the said issue is arising in all the concerned assessment years. 2. 1. There

ACIT-2(3)(1), MUMBAI vs. HDFC BANK LTD ( MERGED ENTITY HDFC INVESTMENTS LIMITED ), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

143(3) of the Income-tax Act, 1961 (‘the Act’) for assessment years 2002- 03 up to 2020-21. Since, similar issues are arising in several years, before dealing with each of the issues, reference is made in a tabular form to the ground numbers where the said issue is arising in all the concerned assessment years. 2. 1. There

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

143(3) of the Income-tax Act, 1961 (‘the Act’) for assessment years 2002- 03 up to 2020-21. Since, similar issues are arising in several years, before dealing with each of the issues, reference is made in a tabular form to the ground numbers where the said issue is arising in all the concerned assessment years. 2. 1. There