American Express Bank Ltd. v. Addl. CIT

ASST CIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

Bench: Smt. Beena Pillai () & Shri Jagadish ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI JAGADISH (ACCOUNTANT MEMBER) I.T.A. No. 3680/Mum/2017 Assessment Year: 2010-11 State Bank of India Vs. The Assistant Commissioner of Financial Reporting & Taxation Income-tax, Circle-2(2)(1), Dept. Mumbai 3rd Floor, Corporate Centre Madam Cama Road Nariman Point Mumbai - 400021 [PAN: AAACS8577K] (Appellant) (Respondent) I.T.A. No. 3882/Mum/2017 Assessment Year: 2010-11 The Assistant Commissioner Vs. State Bank of India of Income-tax, Circle-2(2)(1), Financial Reporting & Taxation Mumbai Dept. 3rd Floor, Corpor…

STATE BANK OF INDIA,MUMBAI vs. ASST CIT CIR 2(2), MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

Bench: Smt. Beena Pillai () & Shri Jagadish ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI JAGADISH (ACCOUNTANT MEMBER) I.T.A. No. 3680/Mum/2017 Assessment Year: 2010-11 State Bank of India Vs. The Assistant Commissioner of Financial Reporting & Taxation Income-tax, Circle-2(2)(1), Dept. Mumbai 3rd Floor, Corporate Centre Madam Cama Road Nariman Point Mumbai - 400021 [PAN: AAACS8577K] (Appellant) (Respondent) I.T.A. No. 3882/Mum/2017 Assessment Year: 2010-11 The Assistant Commissioner Vs. State Bank of India of Income-tax, Circle-2(2)(1), Financial Reporting & Taxation Mumbai Dept. 3rd Floor, Corpor…

ACIT, CIRCLE-2(1)(1), MUMBAI vs. M/S BANK OF INDIA, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018-

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailita No.1452/Mum/2023 Assessment Year : 2016-17 Assessment Year : 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1452/MUM/2023 Assessment Year : 2016-17 Assessment Year : 2018-19 Bank of India, 8th Floor, Taxation Department, Star House, C-5, G-Block, Bandra – Kurla Complex, Bandra (East) ……………. Appellant Mumbai – 400051 PAN: AAACB0472C v/s Assistant Commissioner of Income Tax – 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, ……………. Respondent Mumbai – 400020 ITA No.1548/MUM/2023 Assessment Year : 2016-17 Assessment Year : 2018-19 Assistant Commissioner of Income Tax…

BANK OF INDIA,MUMBAI vs. ACIT-2(1)(2), MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018-

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailita No.1452/Mum/2023 Assessment Year : 2016-17 Assessment Year : 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1452/MUM/2023 Assessment Year : 2016-17 Assessment Year : 2018-19 Bank of India, 8th Floor, Taxation Department, Star House, C-5, G-Block, Bandra – Kurla Complex, Bandra (East) ……………. Appellant Mumbai – 400051 PAN: AAACB0472C v/s Assistant Commissioner of Income Tax – 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, ……………. Respondent Mumbai – 400020 ITA No.1548/MUM/2023 Assessment Year : 2016-17 Assessment Year : 2018-19 Assistant Commissioner of Income Tax…

ACIT CIRCLE ,3(4), MUMBAI, MUMBAI vs. UNION BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

…{ "clean_text": "आयकर अपीलीय न्यायाधिकरण न्यायपीठ, मुंबई\nIN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT &\nSHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 2037/MUM/2024\n(निर्धारण वर्ष / Assessment Year :2020-21)\nआयकर अपील सं./ITA No. 2038/MUM/2024\n(निर्धारण वर्ष / Assessment Year :2021-22)\nUnion Bank of India,\nFinance & Accounts, Union\nBank Bhavan, 239, Vidhan\nBhavan Marg, Nariman\nPoint, Mumbai,\nMaharashtra- 400021\nv/s.\nबनाम\nDCIT, Circle- (LTU) 2,\nMumbai\nRoom No. 421, 4th Floor,\nAayakar Bhavan, M. K.\nRoad, Mumbai-400020\nस…

ACIT, CIRCLE -3(4), MUMBAI, MUMBAI vs. UNION BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

…{ "clean_text": "आयकर अपीलीय न्यायाधिकरण न्यायपीठ, मुंबई |\nIN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 2037/MUM/2024\n(निर्धारण वर्ष / Assessment Year :2020-21)\nआयकर अपील सं./ITA No. 2038/MUM/2024\n(निर्धारण वर्ष / Assessment Year :2021-22)\nUnion Bank of India,\nFinance & Accounts, Union\nBank Bhavan, 239, Vidhan\nBhavan Marg, Nariman\nPoint, Mumbai,\nMaharashtra- 400021\nv/s.\nबनाम\nDCIT, Circle- (LTU) 2,\nMumbai\nRoom No. 421, 4th Floor,\nAayakar Bhavan, M. K.\nRoad, Mumbai-400020…

M/S UNION BANK OF INDIA,MUMBAI vs. DCIT, CIRCLE-(LTU) 2, MUMBAI

In the result, the appeal of the revenue is dismissed

…{ "clean_text": "आयकर अपीलीय न्यायाधिकरण न्यायपीठ, मुंबई\nIN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH,\nMUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 2037/MUM/2024\n(निर्धारण वर्ष / Assessment Year :2020-21)\nआयकर अपील सं./ITA No. 2038/MUM/2024\n(निर्धारण वर्ष / Assessment Year :2021-22)\n\n| Union Bank of India,\nFinance & Accounts, Union\nBank Bhavan, 239, Vidhan\nBhavan Marg, Nariman\nPoint, Mumbai,\nMaharashtra- 400021\n|| v/s.\nबनाम\n| DCIT, Circle- (LTU) 2,\nMumbai\nRoom No. 421, 4th Floor,\nAayakar Bhavan, M. K.\nRoad, Mumba…

M/S UNION BANK OF INDIA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-(LTU)-2, MUMBAI, MUMBAI

In the result, the appeal of the revenue is dismissed

…{ "clean_text": "आयकर अपीलीय न्यायाधिकरण न्यायपीठ, मुंबई |\nIN THE INCOME-TAX APPELLATE TRIBUNAL \"F\" BENCH,\nMUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 2037/MUM/2024\n(निर्धारण वर्ष / Assessment Year :2020-21)\nआयकर अपील सं./ITA No. 2038/MUM/2024\n(निर्धारण वर्ष / Assessment Year :2021-22)\nUnion Bank of India,\nFinance & Accounts, Union\nBank Bhavan, 239, Vidhan\nBhavan Marg, Nariman\nPoint, Mumbai,\nMaharashtra- 400021\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACU0564G\nAppellant/अपीलार्थी\nv/s.\nबनाम\nDCIT, Circle- (LTU) 2,\nM…

ASSISTANT COMMISSIONER OF INCOME TAX - 4(2)(1), MUMBAI vs. IIFL HOME FINANCE LIMITED, MUMBAI

In the result, ground no. 4 of the revenue is allowed for statistical purposes

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA 1297/Mum/2024 (Assessment year: 2021-22) Assistant Commissioner of vs IIFL Home Finance Limited Income-tax-4(2)(1), Mumbai B-23, Road No.16V, MIDC IIFL 6th Room No.640, Floor, House, Saun Infotech Park, Thane Aayakar Bhavan, M.K. Road, Industrial Area, Sagle Estate, Thane New Marine Lines, Mumbai- PAN : AABCI6154K 400 020 APPELLANT RESPONDENT Assessee by : Shri Pritesh Mehta Respondent by : Shri H.M. Bhatt (SR.DR.) Date of hearing : 13/06/2024 Date of pronounc…

IDBI BANK LTD.,,MUMBAI vs. ACIT-LTU(2), MUMBAI, MUMBAI

In the result, appeal of the revenue is dismissed

Bench: Shri Kuldip Singh & Shri Gagan Goyalidbi Bank Ltd. 22Nd Floor, Idbi Tower, Wtc Complex, Cuffe Parade, Mumbai- 400 005. Pan: Aabci8842G ..... Appellant Vs. Acit Ltu (2) World Trade Centre, Cuffe Parade, Mumbai ..... Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER IDBI Bank Ltd. 22nd floor, IDBI Tower, WTC Complex, Cuffe Parade, Mumbai- 400 005. PAN: AABCI8842G ..... Appellant Vs. ACIT LTU (2) World Trade Centre, Cuffe Parade, Mumbai ..... Respondent & ACIT LTU (2) World Trade Centre, Cuffe Parade, Mumbai ...... Appellant Vs. IDBI Bank Ltd. 22nd floor, IDBI Tower, WTC Complex, Cuffe Parade, Mumbai- 400 005. PAN: AABCI8842G ...... Respondent IDBI Bank Ltd. Appellant by : None Respondent by : None Date of hearing : 27/07/2023…

ASST CIT CIR 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, the appeal by the Revenue is partly allowed for statistical purposes

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3645/Mum./2016 (Assessment Year : 2009–10) State Bank of India Finance Reporting & Taxation Department 3rd Floor, Corporate Centre ……………. Appellant Madam Cama Road, Nariman Point Mumbai 400 021 PAN – AAACS8577K v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(2)(1), Mumbai ITA no.4564/Mum./2016 (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(2)(1), Mumbai v/s State Bank of India Finance Reporting & Taxat…

STATE BANK OF INDIA,MUMBAI vs. ADDL CIT RG 2(2), MUMBAI

In the result, the appeal by the Revenue is partly allowed for statistical purposes

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3645/Mum./2016 (Assessment Year : 2009–10) State Bank of India Finance Reporting & Taxation Department 3rd Floor, Corporate Centre ……………. Appellant Madam Cama Road, Nariman Point Mumbai 400 021 PAN – AAACS8577K v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(2)(1), Mumbai ITA no.4564/Mum./2016 (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(2)(1), Mumbai v/s State Bank of India Finance Reporting & Taxat…

DCIT-2(2)(1), MUMBAI vs. M/S STATE BANK OF INDIA (SUCCESSOR TO STATE BANK OF BIKANER AND JAIPUR), MUMBAI

In the result, the appeal of the Revenue is dismissed, whereas the appeal of the assessee is allowed partly for statistical purposes

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal () I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) Dcit-2(2)(1), Vs. M/S State Bank Of India Mumbai (Successor To State Room No. 545, Bank Of Bikaner & 5Th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3Rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent)

…THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) DCIT-2(2)(1), Vs. M/s State Bank of India Mumbai (Successor to State Room no. 545, Bank of Bikaner & 5th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent) M/s State Bank of India Vs. DCIT-2(2)(1), (Successor to State Bank Mumbai of Bikaner & Jaipur) Room no. 545, Finan…

STATE BANK OF INDIA (SUCCESSOR TO STATE BANK OF BIKANER & JAIPUR),MUMBAI vs. ACIT -CIRCLE 2(2)(1), MUMBAI

In the result, the appeal of the Revenue is dismissed, whereas the appeal of the assessee is allowed partly for statistical purposes

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal () I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) Dcit-2(2)(1), Vs. M/S State Bank Of India Mumbai (Successor To State Room No. 545, Bank Of Bikaner & 5Th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3Rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent)

…THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) DCIT-2(2)(1), Vs. M/s State Bank of India Mumbai (Successor to State Room no. 545, Bank of Bikaner & 5th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent) M/s State Bank of India Vs. DCIT-2(2)(1), (Successor to State Bank Mumbai of Bikaner & Jaipur) Room no. 545, Finan…

STATE BANK OF INDIA,MUMBAI vs. ADDL CIT RG 2(2), MUMBAI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed, as indicated above

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am आयकर अपील सुं./ Ita No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank Of India The Dy. Commissioner Of 3Rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacs8577K

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM आयकर अपील सुं./ ITA No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank of India The Dy. Commissioner of 3rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./PAN No. AAACS8577K आयकर अपील सुं./ ITA No. 4563/Mum/2016 (ननर्ाारण वर्ा / Assessmen…