Ahmedabad in Bharuch Dist. Central Co-op. Bank Ltd. v. ITO, Ward-1, Bharuch

36 Taxmann.com 517Reported decision2013#7442 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 36(1)(viia)Section 143(3)Section 14ASection 2(24)(x)Section 271(1)(c)Section 274Section 36(1)(va)Section 37(1)

Issues it is cited on

section 36(1)(viia)gross total incomesection 254(1)advance taxsection 36(1)section 254section 36section 80psection 37(1)section 37section 80section 25

Judgments citing Ahmedabad in Bharuch Dist. Central Co-op. Bank Ltd. v. ITO, Ward-1, Bharuch

JILA SAHAKARI KENDRIYA BANK MYDT,SEHORE, MP vs. COMMISIONER OF INCOME TAX (APPEALS), NFAC, DELHI

Appeal is partly allowed for statistical purposes

ITA 407/IND/2024[2014-15]Status: DisposedITAT Indore10 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

Section 143(2)Section 143(3)Section 36(1)(va)Section 36(1)(viia)Section 43B

…ollowing decisions: (i) ITAT, Visakhapatnam in Assistant Commissioner of Income-tax Vs. Chaitanya Godavari Grameena Bank (2018) 93 taxmann.com 400 (Visakhapatnam – Trib.) (ii) ITAT, Ahmedabad Bench in Bharuch Dist. Central Co-op. Bank Ltd. Vs. ITO (2013) 36 Taxmann.com 517 (Ahmedabad – Trib.) (iii) ITAT, Chennai in Bharat Overseas Bank Ltd. Vs. Commissioner of Income-tax (2012) 26 taxmann.com 330 (Chennai) (iv) ITAT, Amritsar in Gurdaspur Central Coop Bank Ltd. vs. Deptt. of Income Tax, ITA No. 99/ASR/2011. Page 12 of 18 Jila Sahakari Kendriya Bank Mydt, Sehore ITA No. 407/Ind/2024 – AY 2014-15 9. Since…

THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

In the result, both the appeals of the assessee are allowed

ITA 804/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh28 Jan 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 274Section 36(1)(viia)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी बी बी” , च"डीगढ़ बी IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, , उपा"य" एवं "ी "व"म "संह यादव, , लेखा सद"य , , , , BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 804 & 805/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13 & 2013-14 The Kangra Central The DCIT बनाम Cooperative Bank Ltd. Circle, Palampur Civil Lines, Dharamshala District Kangra "थायी लेखा सं./PAN NO: AAAJT0749B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar, C.A…

UNION BANK OF INDIA,MUMBAI vs. DCIT, CIR-3(4), MUMBAI

In the result, all the three appeals of the assessee are allowed partly for statistical purpose

ITA 1438/MUM/2023[2009-10]Status: DisposedITAT Mumbai25 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S Union Bank Of India Deputy Commissioner Of Income Union Bank Bhavan, Tax, Circle- (Ltu)-2, 239, Vidhan Bhavan Marg, Vs. 29Th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 Pan No. Aaacu 0564 G Appellant Respondent

For Appellant: C NareshFor Respondent: Shri Ankush Kapoor, DR
Section 143(1)Section 147Section 234DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/s Union Bank of India Deputy Commissioner of Income Union Bank Bhavan, Tax, Circle- (LTU)-2, 239, Vidhan Bhavan Marg, Vs. 29th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 PAN NO. AAACU 0564 G Appellant Respondent Assessee by : C Naresh Revenue by : Shri Ankush Kapoor, DR : Date of Hearing 10/07/2023 Date of pronouncement : 25/07/2023 ORDER PER OM PRAKASH KANT, A…

UNION BANK OF INDIA,MUMBAI vs. DCIT, CIR-(LTU)-2, MUMBAI

In the result, all the three appeals of the assessee are allowed partly for statistical purpose

ITA 1437/MUM/2023[2009-10]Status: DisposedITAT Mumbai25 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S Union Bank Of India Deputy Commissioner Of Income Union Bank Bhavan, Tax, Circle- (Ltu)-2, 239, Vidhan Bhavan Marg, Vs. 29Th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 Pan No. Aaacu 0564 G Appellant Respondent

For Appellant: C NareshFor Respondent: Shri Ankush Kapoor, DR
Section 143(1)Section 147Section 234DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/s Union Bank of India Deputy Commissioner of Income Union Bank Bhavan, Tax, Circle- (LTU)-2, 239, Vidhan Bhavan Marg, Vs. 29th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 PAN NO. AAACU 0564 G Appellant Respondent Assessee by : C Naresh Revenue by : Shri Ankush Kapoor, DR : Date of Hearing 10/07/2023 Date of pronouncement : 25/07/2023 ORDER PER OM PRAKASH KANT, A…

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 298/SRT/2022[2017-18]Status: DisposedITAT Surat09 Jan 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 296 to 298/Srt/2022 (Assessment Years: 2013-14, 2016-17 & 2017-18) (Physical hearing) D.C.I.T.,Circle- (1)(1), The Bharuch Dis Cent Co-op Bank Ltd., Baroda. Jawahar Bhavan, Station Road, Vs. Bharuch-392001. PAN No. AAABT 0073 E Appellant/ assessee Respondent/ revenue Department represented by Shri Ashok B Koli, CIT-DR with Shri Vinod Kumar, Sr.DR Assessee represented by Shri Manish J Shah, AR Date of hearing 05/01/2023 Date of pronouncement 09/01/2023 Order under…

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 297/SRT/2022[2016-17]Status: DisposedITAT Surat09 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 296 to 298/Srt/2022 (Assessment Years: 2013-14, 2016-17 & 2017-18) (Physical hearing) D.C.I.T.,Circle- (1)(1), The Bharuch Dis Cent Co-op Bank Ltd., Baroda. Jawahar Bhavan, Station Road, Vs. Bharuch-392001. PAN No. AAABT 0073 E Appellant/ assessee Respondent/ revenue Department represented by Shri Ashok B Koli, CIT-DR with Shri Vinod Kumar, Sr.DR Assessee represented by Shri Manish J Shah, AR Date of hearing 05/01/2023 Date of pronouncement 09/01/2023 Order under…

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 296/SRT/2022[2013-14]Status: DisposedITAT Surat09 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 296 to 298/Srt/2022 (Assessment Years: 2013-14, 2016-17 & 2017-18) (Physical hearing) D.C.I.T.,Circle- (1)(1), The Bharuch Dis Cent Co-op Bank Ltd., Baroda. Jawahar Bhavan, Station Road, Vs. Bharuch-392001. PAN No. AAABT 0073 E Appellant/ assessee Respondent/ revenue Department represented by Shri Ashok B Koli, CIT-DR with Shri Vinod Kumar, Sr.DR Assessee represented by Shri Manish J Shah, AR Date of hearing 05/01/2023 Date of pronouncement 09/01/2023 Order under…

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

ITA 641/SRT/2018[2014-15]Status: DisposedITAT Surat23 Jun 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1529 & 1542/AHD/2016 (AY 2009-10) (Hearing in virtual Court) Assistant Commissioner of Bharuch District Central Income-tax, Circle-1, Co-Op. Bank Ltd. Bharuch, Above Bank of JavaharBhavan, Baroda, Station Road, Opp.Shalimar Cinema, Baruch-392001 Station Road, Bharuch- 392001 PAN No: AAABT 0073 E Vs Bharuch Dist. Central Co-Op. Bank Ltd., JavaharBhavan, Addl. Commissioner of Opp. Shalimar Station Road, Income-tax, Bharuch Bharuch-392001 Range, Bharuch Appellant Respond…

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

ITA 362/SRT/2018[2012-13]Status: DisposedITAT Surat23 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1529 & 1542/AHD/2016 (AY 2009-10) (Hearing in virtual Court) Assistant Commissioner of Bharuch District Central Income-tax, Circle-1, Co-Op. Bank Ltd. Bharuch, Above Bank of JavaharBhavan, Baroda, Station Road, Opp.Shalimar Cinema, Baruch-392001 Station Road, Bharuch- 392001 PAN No: AAABT 0073 E Vs Bharuch Dist. Central Co-Op. Bank Ltd., JavaharBhavan, Addl. Commissioner of Opp. Shalimar Station Road, Income-tax, Bharuch Bharuch-392001 Range, Bharuch Appellant Respond…

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

ITA 1544/AHD/2016[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1529 & 1542/AHD/2016 (AY 2009-10) (Hearing in virtual Court) Assistant Commissioner of Bharuch District Central Income-tax, Circle-1, Co-Op. Bank Ltd. Bharuch, Above Bank of JavaharBhavan, Baroda, Station Road, Opp.Shalimar Cinema, Baruch-392001 Station Road, Bharuch- 392001 PAN No: AAABT 0073 E Vs Bharuch Dist. Central Co-Op. Bank Ltd., JavaharBhavan, Addl. Commissioner of Opp. Shalimar Station Road, Income-tax, Bharuch Bharuch-392001 Range, Bharuch Appellant Respond…

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

ITA 1543/AHD/2016[2010-11]Status: DisposedITAT Surat23 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1529 & 1542/AHD/2016 (AY 2009-10) (Hearing in virtual Court) Assistant Commissioner of Bharuch District Central Income-tax, Circle-1, Co-Op. Bank Ltd. Bharuch, Above Bank of JavaharBhavan, Baroda, Station Road, Opp.Shalimar Cinema, Baruch-392001 Station Road, Bharuch- 392001 PAN No: AAABT 0073 E Vs Bharuch Dist. Central Co-Op. Bank Ltd., JavaharBhavan, Addl. Commissioner of Opp. Shalimar Station Road, Income-tax, Bharuch Bharuch-392001 Range, Bharuch Appellant Respond…

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

ITA 1542/AHD/2016[2009-10]Status: DisposedITAT Surat23 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1529 & 1542/AHD/2016 (AY 2009-10) (Hearing in virtual Court) Assistant Commissioner of Bharuch District Central Income-tax, Circle-1, Co-Op. Bank Ltd. Bharuch, Above Bank of JavaharBhavan, Baroda, Station Road, Opp.Shalimar Cinema, Baruch-392001 Station Road, Bharuch- 392001 PAN No: AAABT 0073 E Vs Bharuch Dist. Central Co-Op. Bank Ltd., JavaharBhavan, Addl. Commissioner of Opp. Shalimar Station Road, Income-tax, Bharuch Bharuch-392001 Range, Bharuch Appellant Respond…

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

ITA 1531/AHD/2016[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1529 & 1542/AHD/2016 (AY 2009-10) (Hearing in virtual Court) Assistant Commissioner of Bharuch District Central Income-tax, Circle-1, Co-Op. Bank Ltd. Bharuch, Above Bank of JavaharBhavan, Baroda, Station Road, Opp.Shalimar Cinema, Baruch-392001 Station Road, Bharuch- 392001 PAN No: AAABT 0073 E Vs Bharuch Dist. Central Co-Op. Bank Ltd., JavaharBhavan, Addl. Commissioner of Opp. Shalimar Station Road, Income-tax, Bharuch Bharuch-392001 Range, Bharuch Appellant Respond…

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

ITA 1530/AHD/2016[2010-11]Status: DisposedITAT Surat23 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1529 & 1542/AHD/2016 (AY 2009-10) (Hearing in virtual Court) Assistant Commissioner of Bharuch District Central Income-tax, Circle-1, Co-Op. Bank Ltd. Bharuch, Above Bank of JavaharBhavan, Baroda, Station Road, Opp.Shalimar Cinema, Baruch-392001 Station Road, Bharuch- 392001 PAN No: AAABT 0073 E Vs Bharuch Dist. Central Co-Op. Bank Ltd., JavaharBhavan, Addl. Commissioner of Opp. Shalimar Station Road, Income-tax, Bharuch Bharuch-392001 Range, Bharuch Appellant Respond…

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

ITA 1529/AHD/2016[2009-10]Status: DisposedITAT Surat23 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1529 & 1542/AHD/2016 (AY 2009-10) (Hearing in virtual Court) Assistant Commissioner of Bharuch District Central Income-tax, Circle-1, Co-Op. Bank Ltd. Bharuch, Above Bank of JavaharBhavan, Baroda, Station Road, Opp.Shalimar Cinema, Baruch-392001 Station Road, Bharuch- 392001 PAN No: AAABT 0073 E Vs Bharuch Dist. Central Co-Op. Bank Ltd., JavaharBhavan, Addl. Commissioner of Opp. Shalimar Station Road, Income-tax, Bharuch Bharuch-392001 Range, Bharuch Appellant Respond…

Ahmedabad in Bharuch Dist. Central Co-op. Bank Ltd. v. ITO, Ward-1, Bharuch (36 Taxmann.com 517) — Cited in 15 Judgments | BharatTax