BANK LTD. v. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 2(1)

THE JOINT COMMISSIONER OF INCOME TAX (LTU) vs. BANK OF BARODA

The appeal is dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

…- 1 - HC-KAR NC: 2026:KHC:7441-DB ITA No. 102 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 102 OF 2025 BETWEEN: 1. THE JOINT COMMISSIONER OF INCOME TAX (LTU) BANGALORE …APPELLANT (BY SRI SUSHAL TIWARI, STANDING COUNSEL) AND: 1. BANK OF BARODA, (ERSTWHILE VIJAYA BANK), HEAD OFFICE, CENTRAL ACCOUNTS DEPT, 41/2, M.G. ROAD, BENGALURU - 560001. …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE) THIS ITA FILED…

THE COMMISSIONER OF INCOME-TAX vs. M/S. CANARA BANK

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF SEPTEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M ADIGA INCOME TAX APPEAL No.268 OF 2018 C/W INCOME TAX APPEAL No.269 OF 2018 In I.T.A.No.268/2018: BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU - 560 095. 2. THE JOINT COMMISSIONER OF INCOME-TAX LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU - 560 095. ..…

M/S SARAF EXPORT PALACE vs. THE COMMISSIONER OF INCOME TAX

Bench: SABINA,MANOJ KUMAR VYAS

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF SEPTEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M ADIGA INCOME TAX APPEAL No.268 OF 2018 C/W INCOME TAX APPEAL No.269 OF 2018 In I.T.A.No.268/2018: BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU - 560 095. 2. THE JOINT COMMISSIONER OF INCOME-TAX LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU - 560 095. ..…

THE COMMISSIONER OF INCOME TAX vs. M/S. CANARA BANK

In the result, the appeals are dismissed

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF NOVEMBER, 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.29 OF 2017 c/w I.T.A. NO.26 OF 2017 IN I.T.A. NO.29 OF 2017 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BENGALURU-560085. 2. THE JOINT COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BENGALURU-560085. …APPELLANTS (BY SRI K.V.ARAVIND, ADV.) 2 AND: M/S. CANARA BANK, BSCA SECTION, FM & S WING, HO, NO…

THE COMMISSIONER vs. M/S CANARA BANK

In the result, we do not find merit in these

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF NOVEMBER, 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.27 OF 2017 c/w I.T.A. NO.28 OF 2017 IN I.T.A. NO.27 OF 2017 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BENGALURU-560085. 2. THE ADDL. COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BENGALURU-560085. …APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND: M/S. CANARA BANK, BSCA SECTION, FM & S WING, HO, NO.112, JC ROAD,…

THE COMMISSIONER OF INCOME TAX vs. M/S CANARA BANK

In the result, the appeals are dismissed

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF NOVEMBER, 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.29 OF 2017 c/w I.T.A. NO.26 OF 2017 IN I.T.A. NO.29 OF 2017 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BENGALURU-560085. 2. THE JOINT COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BENGALURU-560085. …APPELLANTS (BY SRI K.V.ARAVIND, ADV.) 2 AND: M/S. CANARA BANK, BSCA SECTION, FM & S WING, HO, NO…

THE COMMISSIONER vs. M/S CANARA BANK

In the result, we do not find merit in these

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF NOVEMBER, 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.27 OF 2017 c/w I.T.A. NO.28 OF 2017 IN I.T.A. NO.27 OF 2017 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BENGALURU-560085. 2. THE ADDL. COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BENGALURU-560085. …APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND: M/S. CANARA BANK, BSCA SECTION, FM & S WING, HO, NO.112, JC ROAD,…

THE COMMISSIONER OF INCOME-TAX, vs. M/S CORPORATION BANK

In the result, the third substantial question of law is also answered

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.427 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R.BUILDING, ATTAVARA MANGALORE - 575 001. 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE - 2(1), C.R.BUILDING ATTAVARA, MANGALORE - 575 001. ... APPELLANTS (BY SRI K.V. ARAVIND., ADV.,) AND: M/S. CORPORATION BANK FINANCIAL MANAGEMENT DIVISION H.O.P.B. NO.88 MANGLADEVI TEMPLE ROAD PANDESHWAR, MANGALORE PAN: AAA CC 7245E. ... RESPONDENT (BY SR…

THE COMMISSIONER vs. M/S VIJAYA BANK

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 06TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.140 OF 2016 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, LTU, JSS TOWER’S, BSK III STAGE, BANGALORE-560085. 2. THE ADDL. COMMISSIONER OF INCOME-TAX, LTU UNIT, JSS TOWER’S, BSK III STAGE, BANGALORE-560 085. …APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND: M/S. VIJAYA BANK, HO: CENTRAL ACCOUNTS DEPT. 41/2, M.G.ROAD, BANGALORE-560 001. …RESPONDENT (BY SRI T.SURY…

COMMISSIONER OF INCOME TAX vs. M/S. SYNDICATE BANK

In the result, the appeal is dismissed

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.587/2013 BETWEEN: 1. COMMISSIONER OF INCOME TAX MANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, UDUPI-576101. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.) AND: M/S. SYNDICATE BANK CENTRAL ACCOUNTS DEPARTMENT TAX CELL, HEAD OFFICE MANIPAL – 576 104. ... RESPONDENT (BY SRI. T. SURYANARAYANA, ADV.) - - - THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1…

COMMISSIONER OF INCOME TAX vs. M/S SYNDICATE BANK

In the result, the appeal is dismissed

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.351 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME TAX C.R. BUILDING, ATTAVARA MANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, UDUPI-576101. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.) AND: M/S. SYNDICATE BANK CENTRAL ACCOUNTS DEPARTMENT TAX CELL, HEAD OFFICE MANIPAL-576104. ... RESPONDENT (BY SRI. T. SURYANARAYANA, ADV.,) - - - THIS I.T.A. IS FILED UNDER…

COMMISSIONER OF INCOME TAX vs. M/S. SYNDICATE BANK

In the result, the appeal is dismissed

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.585/2013 BETWEEN: 1. COMMISSIONER OF INCOME TAX MANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, UDUPI-576101. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.) AND: M/S. SYNDICATE BANK CENTRAL ACCOUNTS DEPARTMENT TAX CELL, HEAD OFFICE MANIPAL – 576 104. ... RESPONDENT (BY SRI. T. SURYANARAYANA, ADV.) - - - THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1…

COMMISSIONER OF INCOME TAX vs. M/S. SYNDICATE BANK

In the result, the appeal is disposed of

Bench: ALOK ARADHE,RAVI V HOSMANI

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF JANUARY 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI ITA NO. 477 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME TAX C.R.BUILDING, ATTAVARA MANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, UDUPI-576101. ...APPELLANTS (BY SRI.JEEVAN.J.NEERALGI, ADVOCATE) AND: M/S. SYNDICATE BANK CENTRAL ACCOUNTS DEPARTMENT, TAX CELL, HEAD OFFICE, MANIPAL-576104. …RESPONDENT BY SRI.T SURYANARAYANA, ADVOCATE) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT…

COMMISSIONER OF INCOME-TAX-III, vs. M/S SYNDICATE BANK

The appeal is disposed of

Bench: ALOK ARADHE,RAVI V HOSMANI

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF JANUARY 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI ITA NO. 154 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME-TAX-III, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BANGALORE-560 001 2. THE DEPUTY COMMISSIONER OF INCOME- TAX CIRCLE-1, UDUPI ...APPELLANTS (BY SRI.E I SANMATHI, ADVOCATE) AND: M/S SYNDICATE BANK H.O.MANIPAL …RESPONDENT (BY SRI.T SURYANARAYANA, ADVOCATE) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961 PRAYING TO DECIDE THE FOREG…

THE COMMISSIONER OF WEALTH TAX vs. SRI M R SEETHARAM

In the result, the appeals are dismissed

Bench: RAVI MALIMATH,ASHOK S.KINAGI

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF NOVEMBER, 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.29 OF 2017 c/w I.T.A. NO.26 OF 2017 IN I.T.A. NO.29 OF 2017 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BENGALURU-560085. 2. THE JOINT COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BENGALURU-560085. …APPELLANTS (BY SRI K.V.ARAVIND, ADV.) 2 AND: M/S. CANARA BANK, BSCA SECTION, FM & S WING, HO, NO…

COMM OF INCOME TAX, HYD vs. M/S. BALAN NATURAL FOOD PRIVATE LTD., HYD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 06TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.140 OF 2016 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, LTU, JSS TOWER’S, BSK III STAGE, BANGALORE-560085. 2. THE ADDL. COMMISSIONER OF INCOME-TAX, LTU UNIT, JSS TOWER’S, BSK III STAGE, BANGALORE-560 085. …APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND: M/S. VIJAYA BANK, HO: CENTRAL ACCOUNTS DEPT. 41/2, M.G.ROAD, BANGALORE-560 001. …RESPONDENT (BY SRI T.SURY…