117 (Guj.), (iii) Pr. CIT v. Sarangpur Co-operative Bank Ltd.

258 Taxmann 230High Court2018#24181 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2021.

Also reported as

406 ITR 30297 Taxmann.com 304

Judgments citing 117 (Guj.), (iii) Pr. CIT v. Sarangpur Co-operative Bank Ltd.

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 12,, PUNE vs. WESTERN MAHARASHTRA DEVELOPMENT CORPORATION LTD,, PUNE

In the result, the appeal filed by the Revenue is dismissed

ITA 899/PUN/2018[2013-14]Status: DisposedITAT Pune26 Oct 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपीऱ सं. / Ita No.899/Pun/2018 नििाारण वषा / Assessment Year : 2013-14 Dcit, Circle-12(2), .......अपीलाथी / Appellant Pune. बनाम / V/S. Western Maharashtra Development Corporation Limited, Kubera Chambers, 2Nd Floor, Dr. Rajendra Prasad Road, Shivajinagar, Pune-411005. ……प्रत्यथी / Respondent Pan : Aaacw1864B Revenue By : Shri S.P. Walimbe Assessee By : Shri Kishor Phadke

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.P. Walimbe

Section 143(3)Section 145(1)

…he decision in case of (i) CIT v. Shoorji Vallabahdas & Co. [1962] 46 ITR 144 (SC), (ii) Pr. CIT v. Shri Mahila Sewa Sahakari Bank Ltd. [2017] 395 ITR 324/[2016] 242 Taxman 60/72 taxmann.com 117 (Guj.), (iii) Pr. CIT v. Sarangpur Co-operative Bank Ltd. [2018] 406 ITR 302/258 Taxman 230/97 taxmann.com 304 (Guj.) and (iv) Pr. CIT v. Ludhiana Central Co-operative Bank Ltd. [2018] 99 taxmann.com 81 (Punj. & Har.) on the issue of taxability of interest on the non-performing assets held as follows :-  The issue is squarely covered by the judgments of Gujarat High Court and Punjab & Haryana High Courts. The Gujarat Hig…

THE SINDHUDURG DIST CENTRAL CO.OP BANK LTD,,SINDHUDURG vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, KOLHAPUR

In the result, the appeal of assessee is allowed

ITA 378/PUN/2018[2013-14]Status: DisposedITAT Pune14 Jul 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: NoneFor Respondent: Shri Vitthal Bhosale

Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.378/PUN/2018 ननधधारण वषा / Assessment Year : 2013-14 The Sindhudurg Dist. Central Co-op. Bank Ltd., S.V. Phadnis C.A. / Sushant S. Phadnis 613 E Ward, Phadnis Chambers, Shahupuri, 1st Lane, Kolhapur – 416001 PAN: AABAT4262F .......अऩीऱधथी / Appellant बनाम / V/s. The Asst. Commissioner of Income-tax, Circle-2, Kolhapur. ……प्रत्यथी / Respondent Assessee by : None Revenue by : Shri Vitthal Bhosale सुनवधई की तधरीख / Date of Hearing : 14-07-2021 घो…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 12,, PUNE vs. WESTERN MAHARASHTRA DEVELOPMENT CORPORATION LIMITED,, PUNE

In the result, the appeal filed by the Revenue is dismissed

ITA 2250/PUN/2017[2012-13]Status: DisposedITAT Pune24 Jun 2021AY 2012-13

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sudhendu Das

Section 143(3)Section 145(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.2250/PUN/2017 िनधा"रण वष" / Assessment Year : 2012-13 ACIT, Circle-12, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Western Maharashtra Development Corporation Limited, Kubera Chambers, 2nd Floor, Dr. Rajendra Prasad Road, Shivajinagar, Pune-411005. ……""यथ" / Respondent PAN : AAACW1864B Revenue by : Shri Sudhendu Das Assessee by : Shri Kishor Phadke सुनवाई क" तारीख / Date of Hearing : 15.06.2021 घोषणा क" तार…