How many judgments cite CIT v. Gujarat Fluoro Chemicals?

72 judgments on BharatTax cite CIT v. Gujarat Fluoro Chemicals (358 ITR 291), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Gujarat Fluoro Chemicals come up under?

It is most often cited in judgments turning on Section 143(3), Section 244A, Section 154, Section 147, Section 243, Section 244.

CIT v. Gujarat Fluoro Chemicals

358 ITR 291Supreme Court of India2013#1575 most cited

What is CIT v. Gujarat Fluoro Chemicals authority for?

An assessee is not entitled to interest on interest under section 244A of the Income-tax Act, particularly regarding interest granted on a refund.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Gujarat Fluoro Chemicals · Section 244A · interest on interest · interest on refund · no interest on interest · section 243 · section 244 · refund interest entitlement · interest entitlement

Also reported as

42 Taxmann.com 1222 Taxmann 349

Sections most often in play

Section 143(3)Section 244A Section 154 Section 147 Section 243 Section 244 Section 244(1A)Section 244A(1A)

Issues it is cited on

section 140a(1)interest on interest section 243 interest on refund section 244 section 140a section 244a section 140 section 220 section 156 section 220(2)section 24

Judgments citing CIT v. Gujarat Fluoro Chemicals

DCIT Cen Cir 8(4), Mumbai vs. Savita Oil Technologies Ltd, Mumbai

Appeal is allowed

ITA 7620/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Apr 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. Shiv PrakashFor Respondent: Shri. D.G Pansari, DR

Section 140ASection 244ASection 244A(1)(b)

…Stock Holding Corporation Limited(supra) and took a view in favour of Revenue by holding that Hon’ble Bombay High Court did not notice the clarification given by Hon’ble Apex Court in the case of CIT v. Gujarat Flouro Chemicals 2013 (296) ELT 433(SC): (2013) 358 ITR 291(SC). The decision of Hon’ble Delhi High Court in the case of Engineers India Limited(supra) is reproduced hereunder: “14. Section 244A of Income Tax Act which is at the core of this dispute, as it stands after amendment by Finance Act, 2005 w.e.f. 01.04.2006, to the extent relevant, reads as under: "244A. Interest on refunds. I.T.A. No.7620/Mum/…

M/S. Punjab & Sind Bank, New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed in part

ITA 5487/DEL/2014[2009-10]Status: DisposedITAT Delhi04 Apr 2019AY 2009-10

Section 115Section 143(3)Section 154Section 234CSection 244A

…er law and to grant interest to the assessee. On the aspect of the interest under section 244A on Rs.3,16,74,928/-which is the interest under section 244A, while following the decision of the Hon’ble Apex Court in the case of CIT vs. Gujarat Fluoro Chemicals, 358 ITR 291, Ld. CIT(A) held that the claim for interest on interest cannot be acceded to. Lastly in respect of the short credit of TDS of Rs.13,78,84,672/-instead of Rs.16,78,70,343/-, Ld. CIT(A) directed the learned Assessing Officer to verify from the case record and give credit of TDS accordingly. Challenging this order, assessee is now in this appeal be…

M/S. Glaxosmithkline Consumer Healthcare Ltd., Gurgaon vs. ACIT (TDS), New Delhi

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

ITA 2920/DEL/2015[2007-08]Status: DisposedITAT Delhi15 Jan 2019AY 2007-08

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Rohit Jain, Adv. and Ms. Tejasvi Jain, AdvFor Respondent: Shri Surender Pal, Sr. DR

Section 154Section 200(3)Section 201Section 201(1)Section 220

…for obtaining the justification report. 9. Copy of the rectification application dated 19.05.2012 filed before the assessing officer under section 154 of the Act. 10. Coy of submission dated 12.02.2015 filed before CIT(A) 11. CIT vs. Gujarat Fluro Chemicals : 358 ITR 291(SC)” Page 2 of 6 ITA No.-2920/Del/2015. GlaxoSmithKline Consumer Healthcare Limited. (3) At the time of hearing before us, the Ld. Counsel for Assessee vehemently contended that the Assessing Officer (“AO”, for short) had passed the order dated 26.12.2012 U/s 201(1)/201(1A) of the Income Tax Act, without providing any opportunity of being h…

The Peerless Gen. Fin. & Inv. Co. Ltd., Kolkata vs. DCIT, Circle-3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1195/KOL/2017[2001-02]Status: DisposedITAT Kolkata31 Oct 2018AY 2001-02

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 1195/Kol/2017 Assessment Year: 2001-02 The Peerless General Finance & Investment Co. Ltd. .......................................Appellant 3, Esplanade East, Kolkata – 700 069. [Pan: Aabct 3043 L] Dcit Circle 3(1) Kolkata...................…………………………………………................Respondent P-7, Chowringhee Square, Kolkata – 700 069. Appearances By: Shri S.K. Tulsiyan, Advocate Appearing On Behalf Of The Assessee. Shri D.A.J. Sawkmie, Cit Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : September 03, 2018 Date Of Pronouncing The Order : October 31, 2018 Order Per P.M. Jagtapthis Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 17, Kolkata Dated 02.02.2017 & The Solitary Issue Involved Therein Relates To The Disallowance Of Assessee’S Claim For Grant Of Interest On Unpaid Interest.

…2 I.T.A. No. 1195/Kol/2017 Assessment Year: 2001-02 The Peerless Gen. Fin. & Inv. Co. Ltd. unpaid interest is upheld by the Ld. CIT(A) vide his impugned order by relying on the decision of the Hon’ble Supreme Court in the case of Gujarat Fluoro Chemicals 358 ITR 291 wherein it was held that the assessee would be entitled only for interest as provided for under the statute and no other interest on such statutory interest. In this regard, the learned counsel for the assessee has pointed out from the relevant portion of the Tribunal’s order dated 02.06.2017 that the said decision of the Hon’ble Supreme Court in…

The Peerless General Finance & Investment Co. Ltd., Kolkata vs. DCIT, Circle - 3(1), Kolkata

In the result, the appeal of the revenue is partly allowed

ITA 1427/KOL/2017[1990-1991]Status: DisposedITAT Kolkata28 Sept 2018AY 1990-1991

Section 244Section 244ASection 250

…as per the ld. Assessing Officer’s order. 2.1. The ld. D/R, on the other hand, relied on the order of the ld. CIT(A). He submitted that the ld. CIT(A) has relied on the decision of the Hon’ble Apex Court in the case of CIT vs. Gujarat Fluoro Chemicals [2013] 358 ITR 291 and the decision of the Hon’ble Delhi High Court in the case of CIT vs. Indian Farmer Fertilizer Co-operative, [2015] 56 taxmann.com 453 (Delhi) and submitted that interest on unpaid interest cannot be granted u/s 244A of the Act. In reply, the ld. Counsel for the assessee, pointed out that the decision of the Hon’ble Apex Court in the case of CI…

DCIT Cir 2(2)(1), Mumbai vs. State Bank of India, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3356/MUM/2016[2000-01]Status: DisposedITAT Mumbai21 Mar 2018AY 2000-01

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blethe Deputy Commissioner Of V. M/S. State Bank Of India Income –Tax, Circle 2(2)(1) Financial Reporting & Taxation Room No. 545, Department, 3Rd Floor, Corporate Centre, Aayakar Bhavan, M.K. Road, State Bank Bhavan, Madam Cama Road, Mumbai-400 020 Nariman Point, Mumbai – 400 021 Pan: Aaacs 8577 K (Appellant) (Respondent) Assessee By : Shri C. Naresh Department By : Shri H.N. Singh

For Appellant: Shri C. NareshFor Respondent: Shri H.N. Singh

Section 244ASection 244A(1)Section 244A(1)(b)

…re he submitted that in view of this decision the ground of Revenue is liable to be rejected. 4. The Ld.DR submitted that the Hon'ble Bombay High Court did not consider the decision of the Hon'ble Supreme Court in the case of CIT v. Gujarat Flouro Chemicals [358 ITR 291] and the decision of the Hon'ble Delhi High Court in the case of Engineers India Limited [273 ITR 377] which according to Ld.DR held otherwise. 5. In reply Learned Counsel for the assessee in so far as the decision in the case of Engineers India Limited is concerned submitted that the very same case came before the Hon'ble Supreme Court and the…

Bharat Petroleum Corporation Ltd, Mumbai vs. DCIT Cir 2(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1734/MUM/2016[1999-00]Status: DisposedITAT Mumbai16 Feb 2018AY 1999-00

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blebharat Petroleum Corporation Limited V. Dy. Commissioner Of To Kochi Refineries Ltd Income Tax Bpcl Taxation Section, Bharat Bhavan Circle – 2(1), Aayakar Ii, 4 & 6, Currimbhoy Road, Bhavan, M.K. Road, Ballard Estate, Mumbai – 400 001 Mumbai-400 020 Pan No: Aaacb 2902 M (Appellant) (Respondent)

For Appellant: Shri Ketan VedFor Respondent: Shri L.K.S. Dahiya

Section 244ASection 244A(1)(b)

…that assessee is entitled for interest u/s. 244A(1)(b) on the delayed refund of self-assessment tax. Copy of the order is placed on record. 4. Ld.DR placing reliance on the decision of the Hon'ble Supreme Court in the case of CIT v. Gujarat Fluoro Chemicals [358 ITR 291] submitted that assessee is entitled for interest only if it is provided for under the statute as was held by the Hon'ble Supreme Court and since no interest was provided on refund of self-assessment tax, no interest is liable to be paid to the assessee and the decision relied on by the assessee in the case of Stock Holding Corporation of India L…

The Dy. CIT., Circle-1(1), Baroda vs. Gujarat State Fertilizers & Chemicals Ltd., Baroda

In the result, the appeal is dismissed

ITA 2460/AHD/2014[1997-98]Status: DisposedITAT Ahmedabad13 Dec 2017AY 1997-98

Section 154Section 220(2)Section 234BSection 244A

…20(2) of the Act without appreciating the fact that as per the provisions of Section 244A of the Act, the assessee is not entitled for interest on refund of any interest as also held by the Hon’ble Supreme Court in the case of CIT vs. Gujarat Fluoro Chemicals 358 ITR 291 (SC) [2013]. 2. The appellant craves leave to add to, amend or alter the above grounds as may be deemed necessary.” DCIT vs. Gujarat State fertilizers & Chemicals Ltd A.Y. 1997-98 Page 2 of 2 3. Learned representatives fairly agree that whatever we decide in ITA No.2459/Ahd/2014, which was heard along with this appeal, will apply mutatis mutandi…

S.R. Batliboi & Co. LLP, Kolkata vs. DCIT, Circle - 22, Kolkata

In the result, for statistical purpose, the appeal of assessee is 11

ITA 264/KOL/2016[2006-07]Status: DisposedITAT Kolkata08 Nov 2017AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2006-07 S.R Batliboi & Commission. Llp Dy. Commissioner बनाम / (A Limited Liability Partnership With Of Income Tax, V/S. Llp Identity No. Aab-4294) Circle-22, Kolkata Successor To S.R. Batliboi & Commission. A Partnership Firm Effective 1St April 2013) 22, Camac Street, Kokata-16 [Pan No.Achfs 9180 N] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Debobrate Ghosh, Fca अपीलाथ" क" ओर से/By Appellant Shri Arindama Bhattacharjee, Dr ""यथ" क" ओर से/By Respondent 04-10-2017 सुनवाई क" तार"ख/Date Of Hearing 08 -11-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-6, Kolkata Dated 31.12.2015. Assessment Was Framed By Acit, Circle-54, Kolkata U/S 154 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 06.08.2013 For Assessment Year 2006-07. The Grounds Raised By The Assessee Per Its Appeal Are As Under:- “1. The Learned Commission Of Income Tax (Appeals)-6 [“Cit(A)” For Short]Has Erred On Facts & In Law In Treating The Sum Of Rs.3,20,046 Granted As Interest U/S/. 244A & Included In The Amount Refunded On 28-7-2011 As Refund Out Of Taxes Paid; 2. The Learned Cit(A) Has Erred On Facts & In La In Not Directing The Learned Ao To Compute Interest Allowable Under Section 244A In Accordance With The Express

Section 154Section 244ASection 244A(3)Section 251

…fund and the issue is no longer res integra. The Hon'ble Bombay High Court, Nagpur Bench in Sunflag Iron & Steel Co. Ltd. Vs. CBDT ()(2016) 387 ITR 674 (Bom) after taking note of the decision of Hon'ble Supreme Court in CIT vs. Gujarat Fluoro Chemicals (2013) 358 ITR 291 (SC) and CIT vs. H.E.G. Ltd. (2010) 324 ITR 331 (SC), Union of India vs. Tata Chemicals Ltd. (2014) 363 ITR 658 (SC) and other cases, has observed as under:- ‘19. It could thus clearly be seen that the Hon'ble apex court in unequivocal term held that the expression “other proceedings under the Act” used in section 240 of the Act is wide enough to…

Torrent Pharmaceuticals Ltd., Ahmedabad vs. The ACIT, (OSD), Circle-8, Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 3052/AHD/2013[1995-96]Status: DisposedITAT Ahmedabad16 Oct 2017AY 1995-96

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.3052/Ahd/2013 ("नधा"रण वष" / Assessment Year : 1995-96) Torrent Pharmaceuticals Ltd. The Acit (Osd) बनाम/ Torrent House Circle-8 Vs. Nr. Dinesh Hall Ahmedabad Asrham Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaact 5456 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri S.N. Soparkar & Shri Parin Shah, Ars ""यथ" क" ओर से/Respondent By : Shri Mudit Nagapl, Sr.Dr

For Appellant: Shri S.N. Soparkar and Shri Parin Shah, ARsFor Respondent: Shri Mudit Nagapl, Sr.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.3052/Ahd/2013 ("नधा"रण वष" / Assessment Year : 1995-96) Torrent Pharmaceuticals Ltd. The ACIT (OSD) बनाम/ Torrent House Circle-8 Vs. Nr. Dinesh Hall Ahmedabad Asrham Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACT 5456 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri S.N…

M/S.Islamic Academy of Education (R), Mangalore vs. Asst. Commissioner of Income Tax, Mangalore

In the result, the appeal filed by the assessee is dismissed

ITA 2056/BANG/2016[2007-08]Status: DisposedITAT Bangalore03 May 2017AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaislamic Academy Of Education (R), 2-331/12, Ymdc Campus, Nithyananda Nagar, Deralkatte, Mangaluru. ... Appellant Vs. Asst. Commissioner Of Income-Tax (Exemptions) Circle 1, Mangaluru. ... Respondent

For Appellant: Shri P.Dinesh, AdvocateFor Respondent: Shri R.N.Siddappaji, Addl.CIT &

…n balance money remaining after adjustment against dues, as per ratio laid down by the Hon'ble Kerala High Court in the case of CIT vs. G.B.Transports (158 ITR 548) and the decision of the Hon’ble Supreme Court in the case of CIT vs. Gujarat Fluoro Chemicals (358 ITR 291), the assessee is only entitled to interest as provided under the statute. Since provisions of the Act do not provide any interest on seized money, assessee is not entitled to any interest. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 03nd May, 2017 sd/- sd/- (SUDHANSHU SRIVASTAVA) AC…

DCIT, Udupi vs. M/S Syndicate Bank, Manipal

In the result, the appeals filed by the revenue are dismissed

ITA 1188/BANG/2016[1984-85]Status: DisposedITAT Bangalore02 May 2017AY 1984-85

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: Shri Nataraj, DCIT & Shri SiddappajiFor Respondent: Shri S.Ananthan & Smt.Lalitha R, CAs

Section 244A(1)Section 244A(2)

…tment. Such actions and consequences, in our opinion, seriously affected the administration of justice and the rule of law.” This decision of the Hon’ble Supreme Court was reviewed by the Hon’ble Supreme Court in the case of CIT vs. Gujarat Fluoro Chemicals (358 ITR 291) wherein the Hon’ble Supreme Court observed that the decision in Sandvik Asia Ltd (supra) was not not on the basis of plain provisions of statute but on the basis that revenue is obliged to pay interest on interest in the event of its failure to refund interest payable within a statutory period. It was further held that the decision of the Hon’bl…

DCIT, Chennai vs. M/S. Wheels India Ltd., Chennai

The appeals of the Revenue are allowed for statistical purposes

ITA 2237/CHNY/2016[2009-10]Status: DisposedITAT Chennai25 Nov 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2235, 2236 & 2237/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2007-08 & 2009-10 The Deputy Commissioner Of M/S Wheels India Limited, Income Tax, V. No.21, Pattulos Road, Large Tax Payer Unit – 1, Chennai - 600 002. Chennai - 600 034. Pan : Aaacw 0315 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. Shiva Srinivas, JCITFor Respondent: Sh. R. Vijayaraghavan, Advocate

Section 244A

…ental Representative, submitted that the CIT(Appeals) has directed the Assessing Officer to grant interest on interest for the delay in refund of the tax paid by the assessee. Referring to the judgment of Apex Court in CIT v. Gujarat Fluoro Chemicals (2013) 358 ITR 291, the Ld. D.R. submitted that the Apex Court found that interest on interest cannot be allowed. The Ld. D.R. further submitted that the earlier judgment of Apex Court in Sandvik Asia Ltd. v. CIT and Others (2006) 280 ITR 643 was reversed by the Apex Court in Gujarat Fluoro Chemicals (supra). Therefore, levy of interest on the interest for delayed…

DCIT, Chennai vs. M/S. Wheels India Ltd., Chennai

The appeals of the Revenue are allowed for statistical purposes

ITA 2236/CHNY/2016[2007-08]Status: DisposedITAT Chennai25 Nov 2016AY 2007-08

For Appellant: Sh. Shiva Srinivas, JCITFor Respondent: Sh. R. Vijayaraghavan, Advocate

Section 244A

DCIT, Chennai vs. M/S. Wheels India Ltd., Chennai

The appeals of the Revenue are allowed for statistical purposes

ITA 2235/CHNY/2016[2006-07]Status: DisposedITAT Chennai25 Nov 2016AY 2006-07

For Appellant: Sh. Shiva Srinivas, JCITFor Respondent: Sh. R. Vijayaraghavan, Advocate

Section 244A

Union Bank of India, Mumbai vs. ACIT Ltu, Mumbai

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

ITA 7589/MUM/2014[2008-09]Status: DisposedITAT Mumbai11 Aug 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2008-09 Union Bank Of India, Acit Ltu, Central Accounts 29Th Floor, World बनाम/ Department, Vi Floor, 239 Trade Centre, Cuff Vs. Vidhan Bhavan Marg, Parade Nariman Point Mumbai -400 021 Mumbai-400005 (Revenue) (Respondent ) P.A. No.Aaacu0564G Assessee By Shri C. Naresh (Ar) Revenue By Shri G.M. Doss (Dr)

Section 140ASection 143(3)Section 244A

…est u/s 244A on the interest due to the appellant and withheld by the department as held by the decision of the Apex Court in the case of HEG Ltd (324 ITR 331). The CIT (A) ought not to have relied on the Apex Court decision in the case of Gujarat Flouro Ltd (358 ITR 291) which is not applicable to the facts of the appellant's case. The CIT (A) failed to appreciate that the method of working of interest by the AO is incorrect. The CIT (A) ought to have appreciated that the AO in the computation of interest assumed that the balance to be refunded is always the interest portion and the tax portion is presumed to ha…

JCIT, Bangalore vs. M/S Abb Ltd., Bangalore

In the result, the appeal of Revenue stands allowed for statistical purposes

ITA 1413/BANG/2013[1988-89]Status: DisposedITAT Bangalore22 Apr 2016AY 1988-89

Bench: Shri A.K. Garodia & Shri Vijay Pal Raoassessment Year : 1988-89

For Appellant: Dr. P.K. Srihari, Addl. CIT(DR)For Respondent: Shri K.S. Lukose

Section 244

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER Assessment year : 1988-89 The Joint Commissioner of Vs. M/s. ABB Ltd., Income Tax, LTU, Khanija Bhavan, Bangalore. Race Course Road, Bangalore – 560 001. PAN: AAACA 3834B APPELLANT RESPONDENT Appellant by : Dr. P.K. Srihari, Addl. CIT(DR) Respondent by : Shri K.S. Lukose Date of hearing : 20.04.2016 Date of Pronouncement : 22.04.2016 O R D E R Per A.K. Garodia, Accountant Member This is Revenue’s appeal directed against the order of ld. CIT (Appeals), LTU, Bangalore…

Vaibhavi Discretionary Family Trust, Mumbai vs. ITO 12(2)(1), Mumbai

In the result, all the appeals filed by the respective assesseee in ITA No

ITA 2900/MUM/2014[1986-87]Status: DisposedITAT Mumbai12 Feb 2016AY 1986-87

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 143(3)Section 155(2)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,F,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी संजय गग", "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Sanjay Garg, Judicial Member, and Shri Ashwani Taneja, Accountant Member S.No. ITANO. & A.Y. Appellant Respondent PAN Assessment Year 1986-87 1 2900/Mum/2014 Vaibhavi Discretionary ITO 12(2)(1), AAATV4225C Family Trust, Mumbai C/o Sevantilal N. Shah & Co. 28, Dalamal Chambers, 2nd Floor, 17, New Marine Lines Mumbai-400020 2. 2901/Mum/2014 Vairagi Discretionary ITO 12(2)(1), AAATV6927D Family Trust Mumbai 3 2902/Mum/2014 Vishodhan…

Bank of India, Mumbai vs. ACIT 2(1), Mumbai

The appeal is dismissed as not pressed

ITA 2885/MUM/2013[2003-04]Status: DisposedITAT Mumbai29 Jan 2016AY 2003-04

Bench: Shri R.C.Sharma (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Shri. C.NareshFor Respondent: Shri. N.P.Singh

Section 115JSection 143(3)Section 154Section 244ASection 250Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI BEFORE SHRI R.C.SHARMA (AM) AND SHRI RAM LAL NEGI (JM) ITA No.2883 to 2885/MUM/2013 Assessment Year: 2000-01 to 2001-02 & 2003-04 Bank Of India The Deputy Commissioner of 8th Floor, Star House, Income Tax- 2(1), Taxation Department, Aayakar Bhavan, Bandra-Kura Complex, Vs. Mumbai- 400020 Bandra (East) PAN : AAACB0472C (Appellant) (Respondent) Appellant by : Shri. C.Naresh Respondent by : Shri. N.P.Singh Date of Hearing: 17/12/2015 Date of Pronouncement: 29/01/2016 O R D E R PER RAM LAL NEGI, JM These appeals have been filed by the assessee…

Bank of India, Mumbai vs. DCIT 2(1), Mumbai

The appeal is dismissed as not pressed

ITA 2884/MUM/2013[2001-02]Status: DisposedITAT Mumbai29 Jan 2016AY 2001-02

Bench: Shri R.C.Sharma (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Shri. C.NareshFor Respondent: Shri. N.P.Singh

Section 115JSection 143(3)Section 154Section 244ASection 250Section 250(6)