How many judgments cite Bank of India v. ACIT?

30 judgments on BharatTax cite Bank of India v. ACIT (122 Taxmann.com 247), spanning 2015 to 2026.

Which sections of the Income Tax Act does Bank of India v. ACIT come up under?

It is most often cited in judgments turning on Section 14A, Section 36(1)(vii), Section 115JB, Section 143(3), Section 244A, Section 250.

Bank of India v. ACIT

122 Taxmann.com 247Income Tax Appellate Tribunal2020#4015 most cited

What is Bank of India v. ACIT authority for?

Expenditure that relates to a continuous flow of expenditure, even if technically treated as prior period expenses, is eligible for deduction if the conditions for deduction are met. Disallowance is not justified if the revenue cannot prove that the right to receive or the obligation to pay arose in a prior year, or that bills were raised in a prior year, and the expenses were incurred for the assessee's business.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Bank of India v. ACIT · prior period expenses · continuous flow of expenditure · deduction of expenses · Section 14A · Section 36(1)(vii) · Section 115JB · Section 143(3) · Section 244A · Section 250 · Section 36(1)(iii) · Section 36(1)(viia)

Also reported as

49 SOT 32

Sections most often in play

Section 14A Section 36(1)(vii)Section 115JB Section 143(3)Section 244A Section 250 Section 36(1)(iii)Section 36(1)(viia)

Issues it is cited on

section 43d section 90(3)depreciation on leased assets real income theory section 36(2)(v)section 41(4)section 36(2)interest on securities section 36(1)(vii)section 36(1)(viia)right to receive section 36(1)(iv)

Judgments citing Bank of India v. ACIT

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

ITA 3882/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

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

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…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

ITA 3680/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

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

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

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

In the result appeal of the assessee bearing ITA No

ITA 1678/MUM/2024[2015-16]Status: DisposedITAT Mumbai23 Apr 2025AY 2015-16

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri C NareshFor Respondent: ShriKrishna Kumar SR. DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER Union Bank of India vs Deputy Commissioner of Income- Union Bank Bhavan tax, Circle-(LTU) 2, Mumbai Room No.421, 4thFloor, Aayakar 239, Vidhan Bhavan Marg Nariman Point, Mumbai-400 Bhavan, M.K. Road, Mumbai-400 021 020 PAN: AAACU0564G APPELLANT RESPONDENT Assessee by : Shri C Naresh Respondent by : ShriKrishna Kumar SR. DR. Date of hearing : 11/04/2025 Date of pronouncement : 23/04/2025 O R D E R PER ANIKESH BANERJEE, J.M: The instant appeal of the assessee was…

ACIT CIR 2(1)(1), MUMBAI vs. BANK OF BARODA, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 2777/MUM/2019[2016-17]Status: DisposedITAT Mumbai06 Feb 2025AY 2016-17

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailbank Of Baroda, C-26, G-Block, Baroda Corporate Centre, Bandra Kurla Complex, Bandra (East), Mumbai-400051. ……………. Appellant Pan: Aaacb 1534 F V/S Acit, 2(1)(1), ……………. Respondent Mumbai-400051. Acit, Circle - 2(1)(1), Room No. 561, 5Th Floor, Aayakar Bhavan, M.K. Road, ……………. Appellant Mumbai-400020. V/S Bank Of Baroda, C-26, G-Block, Baroda Corporate Centre, Bandra ……………. Respondent Kurla Complex, Bandra (East), Mumbai-400051. Pan: Aaacb 1534 F

For Appellant: Mr. C. NareshFor Respondent: Mr. Kailash C. Kanojiya, CIT-DR

Section 115JSection 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Bank of Baroda, C-26, G-Block, Baroda Corporate Centre, Bandra Kurla Complex, Bandra (East), Mumbai-400051. ……………. Appellant PAN: AAACB 1534 F v/s ACIT, 2(1)(1), ……………. Respondent Mumbai-400051. ACIT, Circle - 2(1)(1), Room No. 561, 5th floor, Aayakar Bhavan, M.K. Road, ……………. Appellant Mumbai-400020. v/s Bank of Baroda, C-26, G-Block, Baroda Corporate Centre, Bandra ……………. Respondent Kurla Complex, Bandra (East), Mumbai-400051. PAN: AAACB 1534 F Assessee by : Mr. C. Nar…

ASSISTANT COMMISSIONER, MUMBAI vs. IDBI BANK LIMITED, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 5250/MUM/2024[2020-21]Status: DisposedITAT Mumbai14 Nov 2024AY 2020-21

Bench: Shri. Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Chellamani NareshFor Respondent: Shri Satya Pal Kumar CIT (DR)

Section 115JSection 14Section 143(3)Section 144BSection 14ASection 250Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER I.T.A No.5250/Mum/2024 (Assessment Year: 2020-21) Assistant Commissioner, vs Principal Officer, IDBI Bank Limited Mumbai, IDBI Bank, Mumbai-400 001 5th Room No.559, Floor, PAN: AABCI8842G Aayakar Bhavan, New Marine Lines, Mumbai-400 020 APPELLANT RESPONDENT Assessee by : Shri Chellamani Naresh Respondent by : Shri Satya Pal Kumar CIT (DR) Date of hearing : 13/11/2024 Date of pronouncement : 14/11/2024 O R D E R PER ANIKESH BANERJEE, J.M: Instant appeal of the…

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

ITA 694/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Oct 2024AY 2018-19

For Appellant: Shri Sanjay Jhanwar, Adv. & Shri Mukesh SoniFor Respondent: Shri Arvind Kumar, CIT

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 194ASection 195Section 263Section 90

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 694/JPR/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Chambal Fertilizers and Chemicals Ltd, बनाम Principal Commissioner of Income Vs. Tax, CFCL Complex Gadepan, Kota 325208 Savina-Udaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAACC 9762 A अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Sanja…

DCIT 2(2), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result appeal filed by the assessee for assessment year 2006 – 07 and 2007 – 08 is partly allowed

ITA 4952/MUM/2013[2006-07]Status: DisposedITAT Mumbai11 Oct 2024AY 2006-07

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal , Jm A.Y.2006-07 [ By Assessee] &

Section 14Section 143Section 36Section 41

…` IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL , JM A.Y.2006-07 [ by Assessee] & ITA No. 4952/MUM /2013 [By AO ] ITA No 4128/MUM /2014 A.Y.2007-08 [ By AO] & [By Assessee] Vs. State Bank of India The Additional 3rd Floor, Commissionerof Income tax Corporate Centre Circle 2 (2) Mumbai Madam Cama Road Room No 545, Aykar Bhavan Nariman Point Maharishi Karve Road Mumbai 400021 Mumbai 400020 (Appellant) (Respondent) PAN AAACS8577K Assessee by Shri Ketan Ved &Abdulkadir Jawad Wala Revenue by Shri P C Chhhotaray Special Counsel Shri Dr Kishor Dhule…

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

In the result appeal filed by the assessee for assessment

ITA 3868/MUM/2013[2006-07]Status: DisposedITAT Mumbai11 Oct 2024AY 2006-07

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal , Jm

Section 14Section 143Section 36Section 41

…Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL , JM ITA No. 3868/MUM/2013 [ by Assessee] & ITA No . 4952/MUM /2013 [By AO ] Vs. ITA No 4128/MUM /2014 [ By AO] & ITA no 4105/MUM/2014 [By Assessee] A.Y .2006-07 A.Y .2007-08 State Bank of India 3 r d Floor, Corporate Centre Madam Cama Road Nariman Point Mumbai 400021 The Add it ional Commissionerof Income tax Circle 2 (2) Mumbai Room No 545 , Aykar Bhavan Maharishi Karve Road Mumbai 400020 (Appellant) (Respondent) PAN AAACS8577K Assessee by Shri Ketan Ved &Abdulka…

STATE BANK OF INDIA,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-2, MUMBAI

ITA 1533/MUM/2023[2019-20]Status: DisposedITAT Mumbai28 Aug 2024AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ketan Ved &For Respondent: Shri Dr. Kishor Dhule, CIT DR

Section 143(3)Section 144BSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 1533/Mum/2023 (Assessment Year: 2019-20) State Bank of India Financial Reporting & Taxation, 3rd Floor, Corporate Centre, Madam Cama Road, Nariman Point, Mumbai-400 021 (Appellant) Vs. PCIT Room No.344, Aaykar Bhavan Mumbai-400 020 (Respondent) PAN No. AAACS8577K Assessee by : Shri Ketan Ved & Shri Abdulkadir Jawadwala, ARs Revenue by : Shri Dr. Kishor Dhule, CIT DR Date of hearing: 30-05-2024 Date of pronouncement : 28-08-2024 ORDER PER PRASHANT MAHARISHI, AM: 01. ITA No. 1533/M…

SMT. IRVIND KAUR GUJRAL,JAIPUR vs. ITO, WARD-1(3), JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 477/JPR/2023[2018-19]Status: DisposedITAT Jaipur09 Nov 2023AY 2018-19

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

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 143(3)Section 5(1)(c)Section 90(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 477/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Smt. Irvind Gujral ITO, Vs. S-12 Mandawa Enclave, Sirsi Ward-1(3), Road Near Metro Hospital, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABOPG 8194 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj…

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

ITA 389/BANG/2023[2015-16]Status: DisposedITAT Bangalore26 Sept 2023AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Ananthan, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 115JSection 147Section 250Section 36(1)(viia)Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.388 & 389/Bang/2023 Assessment years : 2014-15 & 2015-16 M/s. Canara Bank Vs. The Deputy Commissioner (erstwhile Syndicate Bank), of Income Tax, FM Wing, Head Office, Circle 2(1)(1), 112, J.C. Road, Bangalore. Bangalore – 560 002. PAN: AAACC 6106G APPELLANT RESPONDENT Appellant by : Shri S. Ananthan, CA Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.09.2023 Date of Pronouncement : 26.09.2023 O R D E R Per Bench These…

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

ITA 388/BANG/2023[2014-15]Status: DisposedITAT Bangalore26 Sept 2023AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Ananthan, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 115JSection 147Section 250Section 36(1)(viia)Section 5

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

ITA 4564/MUM/2016[2009-10]Status: DisposedITAT Mumbai06 Jun 2023AY 2009-10

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

For Appellant: S/Shri P.J. Pardiwala a/w Ninad PatadeFor Respondent: Ms. Surabhi Sharma

Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

…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

ITA 3645/MUM/2016[2009-10]Status: DisposedITAT Mumbai06 Jun 2023AY 2009-10

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

For Appellant: S/Shri P.J. Pardiwala a/w Ninad PatadeFor Respondent: Ms. Surabhi Sharma

Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

DCIT-3(4), MUMBAI vs. M/S IDBI BANK LTD , MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 2937/MUM/2022[2017-2018]Status: DisposedITAT Mumbai11 May 2023AY 2017-2018

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit- 3(4) V. M/S. Idbi Bank Ltd 29Th Floor, Center-1 Central Processing Unit (Tds) World Trade Center, Cuffe Parade Plot No. 82/83, Elemach Bldg Mumbai- 400005 Road No. 7, Street No. 15 Midc, Andheri (E) Mumbai- 400093 Pan: Aabci8842G (Appellant) (Respondent) M/S. Idbi Bank Ltd V. Acit/Dcit-Ltu 22Nd Floor, Idbi Tower 29Th Floor, Centre No. 1 Wtc Complex, Cuffe Parade World Trade Centre, Cuffe Parade Mumbai- 400005 Mumbai- 400005 Pan: Aabci8842G (Appellant) (Respondent)

Section 115JSection 14ASection 18

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT- 3(4) v. M/s. IDBI Bank Ltd 29th Floor, Center-1 Central Processing Unit (TDS) World Trade Center, Cuffe Parade Plot No. 82/83, Elemach Bldg Mumbai- 400005 Road No. 7, Street No. 15 MIDC, Andheri (E) Mumbai- 400093 PAN: AABCI8842G (Appellant) (Respondent) M/s. IDBI Bank Ltd v. ACIT/DCIT-LTU 22nd Floor, IDBI Tower 29th floor, Centre No. 1 WTC Complex, Cuffe Parade World Trade Centre, Cuffe Parade Mumbai- 400005 Mumbai- 400005 PAN: AABCI8842G (App…

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, LTU, CIRCLE-2, BANGALORE

In the result, the appeals are partly allowed for statistical purposes

ITA 229/BANG/2023[2013-14]Status: DisposedITAT Bangalore28 Apr 2023AY 2013-14

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Ananthan S. & Smt. Lalitha R., AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos. 18 to 20/Bang/2023 & ITA Nos. 227 to 229/Bang/2023 Assessment years : 2011-12 to 2013-14 M/s.Canara Bank, Vs. The Deputy Commissioner Erstwhile Syndicate Bank), of Income Tax, FM Wing, Head Office, Circle 2(1)(1), 112, J C Road, Bangalore. Bangalore – 560 002. PAN: AAACC 6106G APPELLANT RESPONDENT Appellant by : Shri Ananthan S. & Smt. Lalitha R., Advocates Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 05.04.2023 Date…

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeals are partly allowed for statistical purposes

ITA 228/BANG/2023[2012-13]Status: DisposedITAT Bangalore28 Apr 2023AY 2012-13

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Ananthan S. & Smt. Lalitha R., AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 36(1)(vii)

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeals are partly allowed for statistical purposes

ITA 227/BANG/2023[2011-12]Status: DisposedITAT Bangalore28 Apr 2023AY 2011-12

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Ananthan S. & Smt. Lalitha R., AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 36(1)(vii)

ICICI BANK LIMITED ,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX, 2(3)(1), MUMBAI

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 1112/MUM/2022[2011-12]Status: DisposedITAT Mumbai14 Dec 2022AY 2011-12

Bench: Ld Cit(A). Hence Both The Parties Have Filed These Appeals.

Section 43D

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Aby T. Varkey (JM) I.T.A. No. 1112/Mum/2022 (A.Y. 2011-12) Vs. DCIT-2(3)(1) ICICI Bank Limited ICICI Bank Tower Aayakar Bhavan5th Bandra Kurla Complex Floor, Room No. Bandra East 552/556, M.K. Road Mumbai-400 051. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 1393/Mum/2022 (A.Y. 2011-12) Vs. ICICI Bank Limited DCIT-2(3)(1) Aayakar Bhavan5th ICICI Bank Tower Floor, Room No. Bandra Kurla Complex 552/556, M.K. Road Bandra East Mumbai-400 020. Mumbai-400 051. (Appellant) (Respondent) PAN : AAACI1195H Assessee by Ms. Aarti V…

ACIT-2(3)(2), MUMBAI vs. M/S ICICI BANK LTD., MUMBAI

In the result, the appeal of the assessee is allowed while for the appeal of the revenue stand dismissed

ITA 3864/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Aug 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalicici Bank Limited Vs. The Acit, Circle 2(3)(2) Icici Bank Towers Aayakar Bhavan, 5Th Bandra Kurla Complex Floor, Room No. 552/556 Bandra (East) Mumbai – 400 020 Mumbai – 400 051 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaci1195H Appellant .. Respondent The Acit, Circle 2(3)(2) Vs. Icici Bank Limited Aayakar Bhavan, 5Th Icici Bank Towers Floor, Room No. 552 Bandra Kurla Complex Mumbai – 400 020 Bandra (East) Mumbai – 400 051 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaci1195H Respondent .. Appellant

For Appellant: Aarti VisanjiFor Respondent: R.A. Dhyani &

Section 143(3)Section 147Section 148Section 43D

…ITA Nos. 3215 & 3864/Mum/2019 1 ICICI Bank Ltd. Vs. The ACIT-2(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ICICI Bank Limited Vs. The ACIT, Circle 2(3)(2) ICICI Bank Towers Aayakar Bhavan, 5th Bandra Kurla Complex Floor, Room No. 552/556 Bandra (East) Mumbai – 400 020 Mumbai – 400 051 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACI1195H Appellant .. Respondent The ACIT, Circle 2(3)(2) Vs. ICICI Bank Limited Aayakar Bhavan, 5th ICICI Bank Towers Floor, Room No. 552 Bandra Kurla Complex Mumbai – 400 020 Bandra (…

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