Banik vs CIT, Central-III (2013) 144 ITD 676 (Kol. Trib) 13. Kannur Distt. Co-op Bank Ltd. v. ACIT, Circle 2(1), Kannur

20 Taxmann.com 667Reported decision2012#19750 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 142(1)Section 143(1)Section 143(2)Section 14A Section 154 Section 36(1)(viia)Section 36(1)(viii)Section 36(2)

Issues it is cited on

section 36(1)(viia)section 36(1)section 36 india total income interest

Judgments citing Banik vs CIT, Central-III (2013) 144 ITD 676 (Kol. Trib) 13. Kannur Distt. Co-op Bank Ltd. v. ACIT, Circle 2(1), Kannur

M/S. Tourism Finance Corporation of India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the Assessee is partly

ITA 6130/DEL/2013[2008-09]Status: DisposedITAT Delhi10 May 2024AY 2008-09

Bench: the time of hearing."

Section 143(1)Section 143(2)Section 14ASection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Tourism Finance Dy.CIT Corporation of India Circle-16(1) Ltd. Vs. New Delhi 13th Floor, IFCI Tower 61, Nehru Place New Delhi-110019 PAN-AAACT0706D (Appellant) (Respondent) Assessee by Sh. S.K. Agarwal, CA Respondent by Sh. Anuj Garg, Sr. DR Date of Hearing 01/05/2024 Date of Pronouncement 10/05/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-19, New D…

Au Small Finance Bank Limited, Jaipur vs. Principal Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 279/JPR/2023[2018-19]Status: DisposedITAT Jaipur01 Aug 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri Arvind Kumar, CIT

Section 263Section 36(1)(va)Section 36(1)(viia)Section 36(1)(viii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 279/JPR/2023 fu/kZkj.ko"kZ@AssessmentYear : 2018-19 cuke M/s. AU Small Finance Bank Ltd. The Pr. CIT CP-3-235,Industrial Area, Apparel Park, Vs. Jaipur -1 Jaipur. Mahal Road, Jagatpura, Jaipurm- 302022 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2777 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri…

Au Small Finance Bank Limited, Jaipur vs. Principal Commissioner of Income Tax, Jaipur-1

In the result both the appeals filed by the assessee in ITA

ITA 203/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri James Kurian, CIT

Section 115JSection 263Section 35ASection 36(1)(viia)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 203/JPR/2022 fu/kZkj.ko"kZ@AssessmentYears : 2017-18 M/s. AU Small Finance Bank Ltd. cuke The Pr. CIT CP-3-235,Industrial Area, Apparel Park, Vs. Jaipur -1 Jaipur. Mahal Road, Jagatpura, Jaipurm- 302022 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2777 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanja…

Bank of India, Mumbai vs. Asst CIT 2(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 2967/MUM/2014[2008-09]Status: DisposedITAT Mumbai20 Jun 2016AY 2008-09

Bench: Shri B.R. Baskaran, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri Shishir Dhamija

Section 139(1)Section 143(3)Section 154Section 36(1)(viia)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, AM AND SHRI RAM LAL NEGI, JM आयकर अपील सं./ I.T.A. No. 2967/Mum/2014 ("नधा"रण वष" / Assessment Year: 2008-09) Bank of India Assistant Commissioner of Income 8th Floor, Star House, Tax 2(1), बनाम/ Taxation Department, Aayakar Bhavan, Vs. Bandra-Kurla Complex, Bandra (East) Mumbai-400 020. Mumbai-400 051. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACB 0472C (अपीलाथ" /Appellant) (""यथ" / Respondent) : : Shri C. Naresh अपीलाथ" क" ओर से / Appellant by : Shri Shishir Dhamija ""यथ" क" ओर से/Respondent by सुनवाई क" तार"ख / : 20/06/2016 Date…