684/B/12 Page 34 of 42 Banks Association v. Devkala Consultancy Service

267 ITR 179Supreme Court of India#11397 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 357,073 Indian tax judgments — from 2016 to 2020.

Judgments citing 684/B/12 Page 34 of 42 Banks Association v. Devkala Consultancy Service

Sri. Ravi Shankar Shetty, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 6(3)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 28/BANG/2020[2015-16]Status: DisposedITAT Bangalore08 Oct 2020AY 2015-16

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai , Jm Ita No.28 /Bang/2020 Assessment Year: 2015-16 Shri Ravi Shankar Shetty, Vs. The Assistant Commissioner Of #289, 1St Floor, 15Th Main, Rmv Income-Tax, Circle-6(3)(1), Extension, Bengaluru Bengaluru-560 080. [Pan:Asups 9568B]

Section 234ASection 56(2)(ix)

…ous. The Ld. AR relied on the following decisions in this regard 1. Smt.Tarulata Sharadas Vs CIT (1977) 108 ITR 345(SC) 2. CIT Vs Calcutta Knitwears (2014) 362 ITR 673 (SC) 3. Indian Bank Associations and Ors. Vs Devkala Consultancy Services and Ors (2CC1) 267 ITR 179 (SC) 4. Nathuram Agarwal Vs State of Madhya Pradesh (1999) 8 SCC 667 (SC) 5. Tata Consultancy Services Vs State of Andhra Pradesh (2004) 271 ITR 401(sc) According to the Ld. AR, the above principle is even more applicable in this case as the addition was made in the case of assessee by invoking the deeming provision to tax a receipt as an inco…

Canara Bank, Bangalore vs. Addl. C.I.T., Bangalore

In the result, appeal by the revenue is partly allowed

ITA 693/BANG/2012[2008-09]Status: DisposedITAT Bangalore30 Mar 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No. Asst.Year Appellant Respondent 530/Bang/2010 2005-06 Canara Bank, BSCA Joint CIT,LTU, Section, FM&S Wing, Bangalore. HO, No.112, JC Road, Bangalore-560002. 479/Bang/2009 2006-07 -do- Addl.CIT, LTU Bangalore. 793/Bang/2011 2007-08 -do- -do- 693/Bang/2012 2008-09 -do- -do- 601/Bang/2010 2005-06 Joint CIT,LTU, Canara Bank, Bangalore. Bangalore. 530/Bang/2009 2006-07 Addl.CIT,LTU,B’lore. -do- 813/Bang/2011 2007-08 -do- -do- 684/Bang/2012 2008-09 Joint CIT, LTU,B’lo…

JCIT, Bangalore vs. M/S Canara Bank, Bangalore

In the result, appeal by the revenue is partly allowed

ITA 684/BANG/2012[2008-09]Status: DisposedITAT Bangalore30 Mar 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No. Asst.Year Appellant Respondent 530/Bang/2010 2005-06 Canara Bank, BSCA Joint CIT,LTU, Section, FM&S Wing, Bangalore. HO, No.112, JC Road, Bangalore-560002. 479/Bang/2009 2006-07 -do- Addl.CIT, LTU Bangalore. 793/Bang/2011 2007-08 -do- -do- 693/Bang/2012 2008-09 -do- -do- 601/Bang/2010 2005-06 Joint CIT,LTU, Canara Bank, Bangalore. Bangalore. 530/Bang/2009 2006-07 Addl.CIT,LTU,B’lore. -do- 813/Bang/2011 2007-08 -do- -do- 684/Bang/2012 2008-09 Joint CIT, LTU,B’lo…

Addl.Ci.T., Bangalore vs. M/S Canara Bank, Bangalore

In the result, appeal by the revenue is partly allowed

ITA 813/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Mar 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No. Asst.Year Appellant Respondent 530/Bang/2010 2005-06 Canara Bank, BSCA Joint CIT,LTU, Section, FM&S Wing, Bangalore. HO, No.112, JC Road, Bangalore-560002. 479/Bang/2009 2006-07 -do- Addl.CIT, LTU Bangalore. 793/Bang/2011 2007-08 -do- -do- 693/Bang/2012 2008-09 -do- -do- 601/Bang/2010 2005-06 Joint CIT,LTU, Canara Bank, Bangalore. Bangalore. 530/Bang/2009 2006-07 Addl.CIT,LTU,B’lore. -do- 813/Bang/2011 2007-08 -do- -do- 684/Bang/2012 2008-09 Joint CIT, LTU,B’lo…

Canara Bank, Bangalore vs. Addl.C.I.T., Bangalore

In the result, appeal by the revenue is partly allowed

ITA 793/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Mar 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No. Asst.Year Appellant Respondent 530/Bang/2010 2005-06 Canara Bank, BSCA Joint CIT,LTU, Section, FM&S Wing, Bangalore. HO, No.112, JC Road, Bangalore-560002. 479/Bang/2009 2006-07 -do- Addl.CIT, LTU Bangalore. 793/Bang/2011 2007-08 -do- -do- 693/Bang/2012 2008-09 -do- -do- 601/Bang/2010 2005-06 Joint CIT,LTU, Canara Bank, Bangalore. Bangalore. 530/Bang/2009 2006-07 Addl.CIT,LTU,B’lore. -do- 813/Bang/2011 2007-08 -do- -do- 684/Bang/2012 2008-09 Joint CIT, LTU,B’lo…

JCIT, Bangalore vs. M/S Canara Bank, Bangalore

In the result, appeal by the revenue is partly allowed

ITA 601/BANG/2010[2005-06]Status: DisposedITAT Bangalore30 Mar 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No. Asst.Year Appellant Respondent 530/Bang/2010 2005-06 Canara Bank, BSCA Joint CIT,LTU, Section, FM&S Wing, Bangalore. HO, No.112, JC Road, Bangalore-560002. 479/Bang/2009 2006-07 -do- Addl.CIT, LTU Bangalore. 793/Bang/2011 2007-08 -do- -do- 693/Bang/2012 2008-09 -do- -do- 601/Bang/2010 2005-06 Joint CIT,LTU, Canara Bank, Bangalore. Bangalore. 530/Bang/2009 2006-07 Addl.CIT,LTU,B’lore. -do- 813/Bang/2011 2007-08 -do- -do- 684/Bang/2012 2008-09 Joint CIT, LTU,B’lo…

Canara Bank, Bangalore vs. JCIT, Bangalore

In the result, appeal by the revenue is partly allowed

ITA 530/BANG/2010[2005-06]Status: DisposedITAT Bangalore30 Mar 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No. Asst.Year Appellant Respondent 530/Bang/2010 2005-06 Canara Bank, BSCA Joint CIT,LTU, Section, FM&S Wing, Bangalore. HO, No.112, JC Road, Bangalore-560002. 479/Bang/2009 2006-07 -do- Addl.CIT, LTU Bangalore. 793/Bang/2011 2007-08 -do- -do- 693/Bang/2012 2008-09 -do- -do- 601/Bang/2010 2005-06 Joint CIT,LTU, Canara Bank, Bangalore. Bangalore. 530/Bang/2009 2006-07 Addl.CIT,LTU,B’lore. -do- 813/Bang/2011 2007-08 -do- -do- 684/Bang/2012 2008-09 Joint CIT, LTU,B’lo…

Addl.CIT, Bangalore vs. M/S Canara Bank, Bangalore

In the result, appeal by the revenue is partly allowed

ITA 530/BANG/2009[2006-07]Status: DisposedITAT Bangalore30 Mar 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No. Asst.Year Appellant Respondent 530/Bang/2010 2005-06 Canara Bank, BSCA Joint CIT,LTU, Section, FM&S Wing, Bangalore. HO, No.112, JC Road, Bangalore-560002. 479/Bang/2009 2006-07 -do- Addl.CIT, LTU Bangalore. 793/Bang/2011 2007-08 -do- -do- 693/Bang/2012 2008-09 -do- -do- 601/Bang/2010 2005-06 Joint CIT,LTU, Canara Bank, Bangalore. Bangalore. 530/Bang/2009 2006-07 Addl.CIT,LTU,B’lore. -do- 813/Bang/2011 2007-08 -do- -do- 684/Bang/2012 2008-09 Joint CIT, LTU,B’lo…

M/S. Canara Bank, Bangalore vs. ACIT, Bangalore

In the result, appeal by the revenue is partly allowed

ITA 479/BANG/2009[2006-07]Status: DisposedITAT Bangalore30 Mar 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No. Asst.Year Appellant Respondent 530/Bang/2010 2005-06 Canara Bank, BSCA Joint CIT,LTU, Section, FM&S Wing, Bangalore. HO, No.112, JC Road, Bangalore-560002. 479/Bang/2009 2006-07 -do- Addl.CIT, LTU Bangalore. 793/Bang/2011 2007-08 -do- -do- 693/Bang/2012 2008-09 -do- -do- 601/Bang/2010 2005-06 Joint CIT,LTU, Canara Bank, Bangalore. Bangalore. 530/Bang/2009 2006-07 Addl.CIT,LTU,B’lore. -do- 813/Bang/2011 2007-08 -do- -do- 684/Bang/2012 2008-09 Joint CIT, LTU,B’lo…

684/B/12 Page 34 of 42 Banks Association v. Devkala Consultancy Service (267 ITR 179) — Cited in 9 Judgments | BharatTax