Section 220(6) of the Income Tax Act

Income-tax Act, 2025: s.411

Section 220(6) falls under section 220 of the Income-tax Act, 1961, which corresponds to section 411 (When tax payable and when assessee deemed in default) of the Income-tax Act, 2025.

Read section 411 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

51 judgments on BharatTax turn on Section 220(6).

Judgments on Section 220(6)

Badagabettu Credit vs. Commissioner of Income Tax (Appeals)

WP/13632/2022HC Karnataka01 Sept 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 143Section 220

M/s Navanatha Educational Society vs. The Income Tax Officer

WP/15850/2022HC Telangana19 Apr 2022

Bench: The 4Th Respondent, For The Assessment Year 2017 - 18, As Arbitrary, Illegal, Bad In Law, Bereft Of Any Reasons, Violative Of Principles Of Natural Justice & To Consequently Set-Aside The Same & Grant Stay Of Any Recovery, Pending Disposal Of The Petitioners Appeal Before The 1St Appellate Authority, In The Interests Of Justice & /

Section 144Section 151Section 226(3)Section 22O

Samir Ghosh, Siliguri vs. ITO, Ward-2(3), Siliguri

In the result, the appeal of assessee is dismissed as withdrawn as (indicated above)

ITA 628/KOL/2020[2017-18]Status: DisposedITAT Kolkata28 Feb 2022AY 2017-18

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 220(6)Section 264

Shri.Sunl S/O Baburaj Patil vs. The Income Tax Officer

WP/107226/2019HC Karnataka31 Mar 2021

Bench: The Hon’Ble Mr. Justice Sachin Shankar Magadum

Section 143(3)Section 220Section 220(3)Section 220(6)

Smt. Prabhavati Adivesh Karchi vs. The Income Tax Officer

WP/138777/2020HC Karnataka09 Feb 2021

Bench: The Hon’Ble Mr.Justice Ashok S. Kinagi

Section 220(6)

Shri.Uday S/O. Adivesh Karchi vs. The Income Tax Officer

WP/138776/2020HC Karnataka09 Feb 2021

Bench: The Hon’Ble Mr.Justice Ashok S. Kinagi

Section 220(6)

Hubli Advocates Urban Co-Op. Credit Society R vs. The Principal Commissioner of Income Tax-1

WP/146125/2020HC Karnataka08 Feb 2021

Bench: The Hon’Ble Mr.Justice Ashok S. Kinagi

Section 220(6)

Maharaja Agrasen Urban Co-Op Credit Society vs. The Principal Commissioner of Income Tax

WP/147349/2020HC Karnataka08 Feb 2021

Bench: The Hon’Ble Mr.Justice Ashok S. Kinagi

Section 220(6)

Swarna Souharda Credit Co-Operative Ltd vs. Commissioner of Income Tax (Appeals)

WP/4840/2020HC Karnataka03 Mar 2020

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 220(6)Section 246Section 246ASection 263Section 80PSection 80P(2)(a)

Sale Mohammmed Padamsee & Co, Mumbai vs. Pr.CIT-25, Mumbai

In the result, the appeal is dismissed with costs of Rs 10,000

ITA 6849/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Oct 2019AY 2009-10

Bench: Him & Directing The Appellant To Pay 20% Of The Demand As Per Circular No. 1914 R.W. On Dt. 29-02-2016. The Order Rejecting The Stay Application Be Set Aside.

Section 220(6)

M/S Jindal Steel and Power Ltd vs. Commissioner of Income Tax, Hissar and Anr

CWP/4369/2014HC Punjab & Haryana22 Jul 2019

Bench: Income Tax Appellate Tribunal I, Bench, New Delhi , Hearing Of The Writ Petition Is Adjourned To 02.11.2015. We Hope That The Tribunal Decides The Quantum Appeal, On The Date Already Fixed Or Fortnight Thereafter. Interim Order To Continue.” Pooja Saini 2019.07.24 09:56 I Attest To The Accuracy & Integrity Of This Document Chandigarh

Zinzuwadia and Sons vs. Deputy Commissioner of Income Tax, Central Circle 2(3), Ahmedabad

SCA/6135/2019HC Gujarat30 Apr 2019
Section 143(3)Section 153ASection 220(6)Section 226(3)Section 68Section 69B

M/S Bright Packaging Pvt Ltd vs. The Assistant Commissioner of Income Tax

WP/13714/2018HC Karnataka17 Apr 2018

Bench: S.SUJATHA

Section 143(1)Section 147Section 220Section 220(6)

Fincare Business Services Ltd vs. The Income Tax Officer Ward 3(1) (1)

WP/13913/2018HC Karnataka04 Apr 2018

Bench: S.SUJATHA

Section 143(3)Section 220(6)Section 226Section 69

Sri B V Sampath vs. The Deputy Commissioner

WP/30915/2017HC Karnataka17 Jul 2017

Bench: The Hon’Ble Dr. Justice Vineet Kothari

Section 226(3)Section 249(4)(a)

M/S Rajiv Travels vs. Income Tax Officer Ward-2

WP/105323/2017HC Karnataka06 Jul 2017

Bench: The Hon’Ble Mr. Justice K.N. Phaneendra Writ Petition No.105323/2017 (T-It) Between: M/S Rajiv Travels, Present Address: G S R Complex, K.C.Road, Bellary 583101 (Pan: Aagfr0444M), Cell: 9482109999, Email:Rajivprakash@Gmail.Com Represented By Its Partner, Smt.H.Ashritha W/O Raviprakash. ... Petitioner (By Sri Manoj D.Pukale, Advocate) And: 1. Income Tax Officer, Ward-2, ‘Aayakar Bhavan’ Staff Road, Fort, Bellary 583102, Tel: 08392-268282. 2. Commissioner Of Income Tax (Appeals) ‘Aayakar Bhavan’ Staff Road, Kalaburgi 585105, Tel: 008172 256435. 3. Principal Commissioner Of Income Tax, ‘Aayakar Bhavan’ Sedam Road

Section 220(6)Section 226(3)

Msl Industries Limited., Kolkata vs. I.T.O WD - 36(2), Kolkata.

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

ITA 259/KOL/2013[1997-98]Status: DisposedITAT Kolkata07 Sept 2016AY 1997-98

Bench: Shri P.M. Jagtap & Shri S.S. Vishwanethra Ravi

Section 143(3)Section 154Section 80I

Bank of Baroda vs. The Income Tax Officer (TDS)

WP/114181/2015HC Karnataka18 Dec 2015

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114181-184/2015 (T-It) Between: Bank Of Baroda Rep By Chief Manager, Belagavi Branch, 1568, Maruti Galli, Belagavi-590002 ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents R

Section 10Section 131Section 133(6)Section 139Section 194ASection 201(1)Section 220(6)Section 246A(1)(ha)

Corporation Bank vs. The Income Tax Officer (TDS)

WP/114397/2015HC Karnataka18 Dec 2015

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114397-400/2015 (T-It) Between: Corporation Bank Rep By Chief Manager, Nehru Nagar Branch 1357/A, Pai Complex Opp. Hotel Ramdev P.B.Road, Belagavi-590010 ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

Section 10Section 131Section 133(6)Section 139Section 194ASection 201(1)Section 220(6)Section 246A(1)(ha)

Corporation Bank vs. The Income-Tax Officer (TDS)

WP/114367/2015HC Karnataka18 Dec 2015

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114367-370/2015 (T-It) Between: Corporation Bank Rep By Chief Manager, Samadevi Galli Branch 3445/1B, Parvati Complex Samadevi Galli, Belagavi. ... Petitioner (By Sri. Narasimha Prasad B.S. & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

Section 10Section 131Section 133(6)Section 139Section 194ASection 201(1)Section 220(6)Section 246A(1)(ha)