Bharatru Mandal vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal pertains to the Assessment Year 2022-23 and is directed against the order dated 13.01.2026 of the Additional/Joint Commissioner of Income Tax (Appeals)-3, Bengaluru. The assessee, Bharatru Mandal, had filed a rectification application under section 154 read with section 143(1) of the Income Tax Act, 1961, which was accepted by the Assessing Officer. The assessee's counsel submitted that the present appeal may be treated as withdrawn as the rectification application was accepted, and the respondent had no objection to this request.…

Legal Issues

• 1. Whether the rectification application filed by the assessee under section 154 read with section 143(1) of the Act was accepted by the Assessing Officer.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

Similar Judgements

• Axalta Coating Systems Dutch Holding BBV Vs. ACIT

  Delhi Bench benchAY 2018-19, 2019-20, 2020-21Allowed

• Hariharan Srinivasan v. ADIT/ACIT

  Chennai bench

• Punit Malik vs. ACIT, Circle 70(1), Delhi

  Delhi Benches 'F', New Delhi benchAY 2017-18Allowed

• Sarwajanik Pustakalay vs. CIT (Exemption)

  Ahmedabad bench

• Amalgam Steel Private Limited & Anr. versus The Assistant Commissioner of Income Tax & Ors.

  Calcutta Bench benchAY 2023-24Set Aside

• M/s Palo Alto Networks India Technologies Private Limited Vs. The Dy. Commissioner of Income Tax (Appeals)

  'A' Bench, Bangalore benchAY 2022-23Allowed