STATE BANK OF INDIA LCPC,PATNA vs. ACIT/DCIT, TDS CIRCLE PATNA, PATNA

ITA 74/PAT/2026Status: DisposedITAT Patna03 August 2026AY 2016-178 pages

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Income Tax Appellate Tribunal, PATNA ‘DB’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Addl/JCIT(A)-3, Hyderabad [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2016-17 (which is incorrectly mentioned as AY 2017-18 in the table on page 1 of the appeal order but correctly mentioned in para 1.0 as A.Y. 2016-17) dated 09.12.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "I. For that the order impugned passed by learned ADJL/JCIT(A)-3 Hyderabad (hereinafter referred in short Appellate Authority) is bad in law as well as on fa

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