ACIT v. Jila Sahakari Kendriya Bank

158 Taxmann.com 40Reported decision2024#22839 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 143(3)Section 263 Section 36(1)(viia)

Issues it is cited on

section 36(1)(viia)section 36(1)section 36 section 143 prescribed section 14 section 143(3)

Judgments citing ACIT v. Jila Sahakari Kendriya Bank

The National Bank for Agriculture and Rural Development, Mumbai vs. Deputy Commissioner of Income-Tax, Circle 3(2)(1), Mumbai, Aayakar Bhawan

In the result, the appeals of the assessee for AY 2018-19 and AY 2019-20

ITA 2481/MUM/2024[2019-20]Status: DisposedITAT Mumbai26 Aug 2024AY 2019-20

Bench: Ms Padmavathy S, Am & Shri Sunil Kumar Singh, Jm Ι.Τ.Α. No. 2480 /Mum/2024 (Assessment Year: 2018-19) Ι.Τ.Α. No. 2481 /Mum/2024 (Assessment Year: 2019-20) The National Bank Of Agriculture & Rural Development C-24, G Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan : Aaact4020G Vs. Dcit, Circle-3(2)(1), Aaykar Bhavan, M.K. Road, Mumbai-400020. Appellant) : Respondent) Appellant/Assessee By : Shri J.D. Mistry, Sr. Adv. & Shri Niraj Sheth & Shri Gunjan Kakkad, Ar Revenue/Respondent By : Shri S. Srinivasu, Cit-Dr Date Of Hearing : 21.08.2024 Date Of Pronouncement : 26.08.2024 Order Per Padmavathy S, Am: These Appeals By The Assessee Are Against The Separate Orders Of The Principal Commissioner Of Income Tax, Mumbai 3 [In Short 'The Pcit'] Passed Under Section 263 Of The Income Tax Act, 1961 (The Act) Dated 14.03.2024 For

For Appellant: Shri J.D. Mistry, Sr. Adv. &For Respondent: Shri S. Srinivasu, CIT-DR

Section 143(3)Section 263Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SUNIL KUMAR SINGH, JM Ι.Τ.Α. No. 2480 /Mum/2024 (Assessment Year: 2018-19) Ι.Τ.Α. No. 2481 /Mum/2024 (Assessment Year: 2019-20) The National Bank of Agriculture and Rural Development C-24, G Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051. PAN : AAACT4020G Vs. DCIT, Circle-3(2)(1), Aaykar Bhavan, M.K. Road, Mumbai-400020. Appellant) : Respondent) Appellant/Assessee by : Shri J.D. Mistry, Sr. Adv. & Shri Niraj Sheth & Shri Gunjan Kakkad, AR Revenue/Respondent by : Shri S. Srinivasu, CIT-DR Date of Hearing : 21.08.2024 D…

The National Bank for Agriculture and Rural Development, Mumbai vs. The Deputy Commissioner of Income-Tax, Circle 3(2)(1), Mumbai

In the result, the appeals of the assessee for AY 2018-19 and AY 2019-20

ITA 2480/MUM/2024[2018-19]Status: DisposedITAT Mumbai26 Aug 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Sunil Kumar Singh, Jm

For Respondent: Shri S. Srinivasu, CIT-DR

Section 143(3)Section 263Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SUNIL KUMAR SINGH, JM I.T.A. No. 2480 /Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 2481 /Mum/2024 (Assessment Year: 2019-20) The National Bank of Agriculture DCIT, Circle-3(2)(1), and Rural Development Aaykar Bhavan, M.K. Road, C-24, G Block, Bandra Kurla Mumbai-400020. Vs. Complex, Bandra (E), Mumbai-400051. PAN : AAACT4020G Appellant) : Respondent) : Shri J.D. Mistry, Sr. Adv. & Appellant/Assessee by Shri Niraj Sheth & Shri Gunjan Kakkad, AR Revenue/Respondent by : Shri S. Srinivasu, CIT-DR Date of Hearing : 21.08.202…

Asst. Commissioner of Income Tax, Circle-1, Kalaburagi vs. The District Co-Operative Central Bank Ltd Bidar, Bidar

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

ITA 215/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Jul 2024AY 2018-19

Bench: Shri George George K & Shri Waseem Ahmedassessment Years : 2018-19

For Appellant: Shri S.V Ravishankar, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)

Section 143(3)Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Years : 2018-19 The Asst. Commissioner of Income Tax, Vs. The District CO-operative Circle-1, Central Bank Ltd., Room No.202, 2nd Floor, Kalaburagi. AAyakar Bhavan, Sedam Road, Kalaburagi. PAN – AAAAD 0760 F APPELLANT RESPONDENT Assessee by : Shri S.V Ravishankar, Advocate Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 08.05.2024 Date of Pronouncement : 16.07.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the…