Section 220 of the Income Tax Act

Income-tax Act, 2025: s.411

Section 220 of the Income-tax Act, 1961 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.

518 judgments on BharatTax turn on Section 220.

Judgments on Section 220

Rina S. Mehta, Mumbai vs. Asst CIT Cen Cir 23, Mumbai

In the result the appeal of the assessee is partly allowed for statistical purpose and appeal of the revenue is dismissed

ITA 1455/MUM/2016[1992-93]Status: DisposedITAT Mumbai05 Apr 2021AY 1992-93

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1992-93

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri P. Daniel, D.R
Section 139(1)Section 142(1)Section 144Section 234ASection 69

DCIT Cen Cir 4(1) Cen RG 4, Mumbai vs. Rina S. Mehta, Mumbai

In the result the appeal of the assessee is partly allowed for statistical purpose and appeal of the revenue is dismissed

ITA 1367/MUM/2016[1992-93]Status: DisposedITAT Mumbai05 Apr 2021AY 1992-93

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1992-93

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri P. Daniel, D.R
Section 139(1)Section 142(1)Section 144Section 234ASection 69

M/S. Vijaya Bank, Bangalore vs. Joint Commissioner of Income Tax, Ltu, Banglore

ITA 1836/BANG/2018[2007-08]Status: DisposedITAT Bangalore22 Jul 2019AY 2007-08

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ananthan, C.AFor Respondent: Shri Pradeep Kumar, CIT
Section 115JSection 143(2)Section 143(3)Section 147Section 148Section 220Section 36(1)(vii)Section 36(1)(viia)

M/S. Vijaya Bank, Bangalore vs. Joint Commissioner of Income Tax, Ltu, Bangalore

ITA 1835/BANG/2018[2006-07]Status: DisposedITAT Bangalore22 Jul 2019AY 2006-07

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ananthan, C.AFor Respondent: Shri Pradeep Kumar, CIT
Section 115JSection 143(2)Section 143(3)Section 147Section 148Section 220Section 36(1)(vii)Section 36(1)(viia)

Joint Commissioner of Income Tax, (Ltu), Bengaluru vs. M/S. Vijaya Bank, Bengaluru

ITA 1831/BANG/2018[2007-08]Status: DisposedITAT Bangalore22 Jul 2019AY 2007-08

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ananthan, C.AFor Respondent: Shri Pradeep Kumar, CIT
Section 115JSection 143(2)Section 143(3)Section 147Section 148Section 220Section 36(1)(vii)Section 36(1)(viia)

Joint Commissioner of Income Tax, (Ltu), Bengaluru vs. M/S. Vijaya Bank, Bengaluru

ITA 1830/BANG/2018[2006-07]Status: DisposedITAT Bangalore22 Jul 2019AY 2006-07

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ananthan, C.AFor Respondent: Shri Pradeep Kumar, CIT
Section 115JSection 143(2)Section 143(3)Section 147Section 148Section 220Section 36(1)(vii)Section 36(1)(viia)

M/S. Glaxosmithkline Consumer Healthcare Ltd., Gurgaon vs. ACIT (TDS), New Delhi

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

ITA 2920/DEL/2015[2007-08]Status: DisposedITAT Delhi15 Jan 2019AY 2007-08

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Rohit Jain, Adv. and Ms. Tejasvi Jain, AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 154Section 200(3)Section 201Section 201(1)Section 220

Transcend Mt Services Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 4501/DEL/2013[2006-07]Status: DisposedITAT Delhi12 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Sanjay I. Baru, CIT DR
Section 143Section 144CSection 234BSection 92C(2)

Transcend Mt Services Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 4048/DEL/2013[2006-07]Status: DisposedITAT Delhi12 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Sanjay I. Baru, CIT DR
Section 143Section 144CSection 234BSection 92C(2)

Growmore Leasing & Investment Ltd, Mumbai vs. DCIT Cen Cir 31, Mumbai

In the result, the appeal of Revenue is dismissed and that of the assessee is partly allowed for statistical purposes

ITA 2192/MUM/2015[1992-93]Status: DisposedITAT Mumbai17 Nov 2017AY 1992-93

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Dy. Commissioner Of Income M/S Growmore Leasing & Tax Cc 4(3) Cen Rg-4 Investment Ltd. 32, Madhuli, Third Floor Vs. Dr. Annie Besant Road, Worli Mumbai-400 018 Pan No. Aaacg4397D Appellant .. Respondent M/S Growmore Leasing & Investment Dy. Commissioner Of Income Ltd. Tax Cc 4(3) Cen Rg-4 32, Madhuli, Third Floor Vs. Dr. Annie Besant Road, Worli Mumbai-400 018 Pan No. Aaacg4397D Appellant .. Respondent Revenue By .. Dr. P. Daniel, Dr Assessee By .. Shri Vijay Mehta & Dharmesh Shah, Ars’ .. Date Of Hearing 01-09-2017 Date Of Pronouncement .. 17-11-2017 O R D E R Per Mahavir Singh, Jm:

Section 143(3)Section 147Section 94(4)

DCIT CC 4(3) Cen RG 4, Mumbai vs. Growmore Leasing & Investment Ltd, Mumbai

In the result, the appeal of Revenue is dismissed and that of the assessee is partly allowed for statistical purposes

ITA 1807/MUM/2015[1992-93]Status: DisposedITAT Mumbai17 Nov 2017AY 1992-93

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Dy. Commissioner Of Income M/S Growmore Leasing & Tax Cc 4(3) Cen Rg-4 Investment Ltd. 32, Madhuli, Third Floor Vs. Dr. Annie Besant Road, Worli Mumbai-400 018 Pan No. Aaacg4397D Appellant .. Respondent M/S Growmore Leasing & Investment Dy. Commissioner Of Income Ltd. Tax Cc 4(3) Cen Rg-4 32, Madhuli, Third Floor Vs. Dr. Annie Besant Road, Worli Mumbai-400 018 Pan No. Aaacg4397D Appellant .. Respondent Revenue By .. Dr. P. Daniel, Dr Assessee By .. Shri Vijay Mehta & Dharmesh Shah, Ars’ .. Date Of Hearing 01-09-2017 Date Of Pronouncement .. 17-11-2017 O R D E R Per Mahavir Singh, Jm:

Section 143(3)Section 147Section 94(4)

Asst CIT 15(1)(1), Mumbai vs. Bayer Cropscience Ltd, Mumbai

In the result, the appeal filed by the Revenue and the cross objection filed by the assessee stands allowed for statistical purposes

ITA 3044/MUM/2015[2004-05]Status: DisposedITAT Mumbai07 Nov 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. No. 3044/Mum/2015 ("नधा"रण वष" / Assessment Year: 2004-05) Asst. Cit-15(1)(2), Bayer Croopsciences Ltd. बनाम/ Room No. 403, 4Th Floor, Bayer House, Central Avenue, Aayakar Bhavan, M. K. Road, Hiranandani Gardens, Powai, Vs. Mumbai-400 020 Mumbai-400 076 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacb 9651 K (Revenue) : (Assessee) Co. No. 24/Mum/2017 (Arising Out Of Ita No. 3044/Mum/2015) ("नधा"रण वष" / Assessment Year: 2004-05) बनाम/ Bayer Croopsciences Ltd. Asst. Cit-15(1)(2), Mumbai-400 076 Mumbai-400 020 Vs. (Assessee) : (Revenue) Revenue By : Shri Ram Tiwari : Shri Paras Savla Assessee By Ms. Keerthiga Sharma सुनवाई क" तार"ख / : 11.09.2017 Date Of Hearing घोषणा क" तार"ख / : 07.11.2017 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Revenue & Cross Objection By The Assessee Arises Out Of The Order Of The Commissioner Of Income Tax (Appeals), Mumbai (‘Cit(A)’ For Short) Dated 23.02.2015 & Pertains To The Assessment Year (A.Y.) 2004-05. 2

For Respondent: Shri Ram Tiwari
Section 10(34)Section 143Section 147Section 154Section 220Section 234B

Asst.C.I.T., Bangalore vs. M/S Kbr Infratech Limited, Bangalore

In the result, appeal of the Revenue is partly allowed

ITA 1303/BANG/2015[2013-14]Status: DisposedITAT Bangalore07 Oct 2016AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri. C. Eranna, JCITFor Respondent: Dr. C. P. Ramaswami, Advocate
Section 156Section 201Section 201(1)Section 220Section 221

CIT-II, Amritsar vs. M/S Great Value Food, Nhru Shpng Complx. Amrtsr

ITA/283/2009HC Punjab & Haryana29 Oct 2013
Section 140A(1)Section 140A(3)Section 143(1)Section 154Section 221Section 221(1)Section 234BSection 260A

Commissioner of Income Tax vs. M/S. Hindustan Bulk Carriers

The appeals are disposed of accordingly

CIVIL APPEAL No. 7966/1996Supreme Court17 Dec 2002

Bench: This Court In The Present Appeals. 387 H

Section 143Section 147Section 208Section 210Section 234Section 234ASection 245Section 245CSection 245DSection 245F

C.I.T. Gujarat vs. Elecon Engineering Co. Ltd

CIVIL APPEAL No. 1/1975Supreme Court21 Jul 1987

Bench: 2 Judges

Section 143Section 147Section 801Section 84

Third Income-Tax Officer, Mangalore vs. M. Damodar Bhat

In the result we hold that the respondent

CIVIL APPEAL No. 1654/1967Supreme Court06 Sept 1968

Bench: 3 Judges

Kapurchand Shrimal vs. Tax Recovery Officer, Hyderabad & Ors

The appeals are allowed and the order of detention passed by

CIVIL APPEAL No. 1319/1966Supreme Court14 Aug 1968

Bench: 3 Judges