Which sections of the Income Tax Act does CIT v. Nawanshahar Central Co-operative Bank Ltd. come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(2)(a)(i), Section 143(3), Section 250, Section 80P(4), Section 80P.

CIT v. Nawanshahar Central Co-operative Bank Ltd.

Q: How many judgments cite CIT v. Nawanshahar Central Co-operative Bank Ltd.?

256 judgments on BharatTax cite CIT v. Nawanshahar Central Co-operative Bank Ltd. (160 Taxmann 48), spanning 2011 to 2026.

160 Taxmann 48Supreme Court of India2007#328 most cited

What is CIT v. Nawanshahar Central Co-operative Bank Ltd. authority for?

Interest income arising from investments made by banks, including co-operative banks, is attributable to their business of banking and is treated as profits and gains of business, qualifying for deduction under Section 80P(2)(a)(i).

256

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Nawanshahar Central Co-operative Bank Ltd. · Section 80P(2)(a)(i) · Section 80P · interest income · investment income · co-operative bank · banking business · business income · deduction

Also reported as

289 ITR 6

Sections most often in play

Section 80P(2)(d)Section 80P(2)(a)(i)Section 143(3)Section 250 Section 80P(4)Section 80P Section 2(19)Section 263

Issues it is cited on

section 57(i)section 80(2)(d)section 80(p)(2)(a)section 286 section 161 section 80p(2)(c)section 60 interest on securities section 2(19)section 80p(4)section 80p(2)(a)section 21

Judgments citing CIT v. Nawanshahar Central Co-operative Bank Ltd.

Mufg Bank Ltd, New Delhi vs. ACIT (International Taxation) Circle-2(2)(1), New Delhi

In the result appeal of the assessee is partly allowed

ITA 7895/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Oct 2020AY 2015-16

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Mufg Bank Ltd, Vs. Acit (International Taxation), 5Th Floor, Worldmark 2, Asset 8, Circle-2(2)(1), Aerocity, Nh-8, New Delhi New Delhi Pan: Aabct3880D (Appellant) (Respondent)

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shr Surender Pal, CIT DR

Section 143(3)Section 14ASection 244ASection 37(1)Section 44C

…refore, it is an accepted position that the investment made by the assessee in PTCs is a trading asset forming part of stock-in-trade. In this regard the assessee places reliance on the Judgment of Supreme Court in CIT vs. NawanshaharCentral Co-op. bank Ltd. (289 ITR 6) wherein it was held as under(Page 195 of Compilation): “2.This Court has consistently held that investments made by a banking concern are part of the business of banking. The income arising from such investments would, therefore, be attributable to the business of bank falling under the head "Profits and gains of business" and thus deductible und…

M/S.Kodur Service Co-Op Bank Ltd, Kodur, Malappuram vs. The ITO, Tirur

ITA 167/COCH/2020[2014-15]Status: DisposedITAT Cochin06 Oct 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri. O.D.Sivadas, AdvocateFor Respondent: Sri.B.Sajjive, Sr.DR

Section 143(3)Section 154Section 2(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of Sec. 80P(2)(a)(i) of the Act. This aspect was not considered by the authorities below in the proper perspective. C. As per the dictum laid down by the Hon'ble Supreme Court in COMMISSIONER OF INCOME TAX vs. NAWANSHAHAR CENTRAL COOPERATIVE BANK LTD. (2007) 289 ITR 6 (SC) held that investments made by a banking ITA No.165-167/Coch/2020. 4 SA No.138-140/Coch/2020. M/s.Kodur Service Co-op Bank Ltd concern are part of the business of banking. The income arising from such investments would, therefore, be attributable to the business of bank falling under the head "Profits and gains of business" and thus deductibl…

M/S.Kodur Service Co-Op Bank Ltd, Kodur, Malappuram vs. The ITO, Tirur

ITA 166/COCH/2020[2009-10]Status: DisposedITAT Cochin06 Oct 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri. O.D.Sivadas, AdvocateFor Respondent: Sri.B.Sajjive, Sr.DR

Section 143(3)Section 154Section 2(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

M/S.Kodur Service Co-Op Bank Ltd, Kodur, Malappuram vs. The ITO, Tirur

ITA 165/COCH/2020[2008-09]Status: DisposedITAT Cochin06 Oct 2020AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri. O.D.Sivadas, AdvocateFor Respondent: Sri.B.Sajjive, Sr.DR

Section 143(3)Section 154Section 2(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

Enadimangalam Service Co-Op Bank Ltd, Pathanamthitta vs. The ITO, Kollam

ITA 149/COCH/2020[2015-16]Status: DisposedITAT Cochin06 Oct 2020AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri.O.D.Sivadas, AdvocateFor Respondent: Sri.B.Sajjive, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of Sec. 80P(2)(a)(i) of the Act. This aspect was not considered by the authorities below in the proper perspective. D. As per the dictum laid down by the Hon'ble Supreme Court in COMMISSIONER OF INCOME TAX vs. NAWANSHAHAR CENTRAL COOPERATIVE BANK LTD. (2007) 289 ITR 6 (SC) held that investments made by a banking concern are part of the business of banking. The income arising from such investments would, therefore, be attributable to the business of bank falling under the head "Profits and gains of business" and thus deductible under Section. 80P(2)(a)(i) of the Income Tax Act. It was also held that the said prin…

ACIT, Ltu - 2, Kolkata vs. M/S. Uco Bank, Kolkata

In the result, appeal of the Revenue is dismissed

ITA 585/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jun 2020AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. M/S Uco Bank Acit, Ltu-2, Kolkata 10, Btm, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Vijay Shankar, CITFor Respondent: Shri D. S. Damle, FCA

Section 115JSection 143(3)Section 14ASection 211Section 40

…arrying on banking business under the head "Profits & Gains of Business" and not under the head "Other Sources". The High Court had also taken note of the judgment of the Hon'ble Supreme Court in the case of CIT Vs. Nawanshahar Central Co- operative Bank Ltd (289 ITR 6). Applying the ratio in the said decision the Hon'ble Punjab & Haryana High Court held that the investments held by the assessee Bank was part of its banking business and income arising from trading in securities was attributable to banking business of the assessee. The Hon'ble Punjab & Haryana High Court therefore held that in assessing the income…

ITO Corporate Ward 3(2), Chennai vs. Chennai Teachers Guild Co-Operative Society Ltd., Chennai

In the result, the Revenue’s appeal is dismissed

ITA 1379/CHNY/2019[2016-17]Status: DisposedITAT Chennai20 Feb 2020AY 2016-17

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri. B. Suresh, CA

Section 80PSection 80P(2)

…Sahakari Bank Ltd., [2004] 266 ITR 632, held that the interest on investments and short-term fixed deposits in banks was entitled to be deducted under Section 80 P (2) (a) (i) of the Act. In fact, in CIT Vs. Nawanshahar Central Co-operative Bank Ltd., [2007] 289 ITR 6, the Apex Court has held that where under the provisions of the Co-operative Societies Act, the co-operative bank is :-6-: statutorily required to place part of its funds in approved securities, the income attributable thereto is not taxable under Section 80 P (2) (a) (i) of the Income-tax Act, 1961. In the present case, we have noted above that un…

Subramania Siva Co-Operative Sugar Mills Ltd, Dharmapuri vs. ITO, Dharmapuri

In the result, the assessee’s appeal is allowed

ITA 1378/CHNY/2019[2015-16]Status: DisposedITAT Chennai20 Feb 2020AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. G. Baskar, Advocate &

Section 57Section 80Section 80PSection 80P(2)Section 80P(2)(d)

…Sahakari Bank Ltd., [2004] 266 ITR 632, held that the interest on investments and short-term fixed deposits in banks was entitled to be deducted under Section 80 P (2) (a) (i) of the Act. In fact, in CIT Vs. Nawanshahar Central Co-operative Bank Ltd., [2007] 289 ITR 6, the Apex Court has held that where under the provisions of the Co-operative Societies Act, the co-operative bank is statutorily required to place part of its funds in approved securities, the income attributable thereto is not taxable under Section 80 P (2) (a) (i) of the Income-tax Act, 1961. In the present case, we have noted above that under Se…

Shri. Shankarlal Gilada vs. The Income Tax Officer

ITA/200002/2018HC Karnataka22 Jan 2020

Bench: G.NARENDAR,M.NAGAPRASANNA

Section 143(3)Section 14ASection 260A

…1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 22ND DAY OF JANUARY, 2020 PRESENT THE HON’BLE MR.JUSTICE G.NARENDAR AND THE HON’BLE MR.JUSTICE M.NAGAPRASANNA ITA No.200002 OF 2018 BETWEEN: SHRI SHANKARLAL GILADA, H.NO.1-10/5, KHOOBA PLOTS, GULBARGA – 585 002. ... APPELLANT (BY SRI G. VENKATESH, ADVOCATE FOR SRI A. SHANKAR AND SRI MANJUNATH MALLAYYA SHETTY, ADVOCATES) AND: THE INCOME TAX OFFICER, WARD 3(1) (2), BMTC BUILDING, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. ... RESPONDENT (BY SRI AMEET KUMAR DESHPANDE, ADVOCATE) 2 THIS INCOME TAX APPEAL IS FILED U…

Shriram Cooperative Bank Limited, Nashik vs. Income-Tax Officer, Ward - 1(3), Nashik

In the result, the appeal of the assessee is allowed

ITA 2026/PUN/2017[2014-15]Status: DisposedITAT Pune17 Jan 2020AY 2014-15

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri Dhiraj DhandgavalFor Respondent: Shri S. P. Walimbe

Section 22Section 80PSection 80P(2)Section 80P(2)(a)

…/s 80P(2)(a) of the Income Tax Act, 1961 (Henceforth ‘the Act’) relating to interest earned on deposits with Banks made during the course of business of banking by the appellant. For this appellant placed reliance on the decisions reported at 39 ITR 114 (SC), 289 ITR 6 (SC), 29 DTR 158 (Bom), 229 CTR 73 (Bom). Therefore, it is prayed to direct the AO to treat the interest earned on deposit with State Bank of India as income earned from the business eligible for deduction u/s 80P(2) (a) of the Act. 2. The AO erred in calculating the deduction available u/s 80P and also erred in determining the total income of the…

The Karur Vysya Bank Ltd., Karur vs. ACIT, Trichy

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

ITA 54/CHNY/2018[2012-13]Status: DisposedITAT Chennai10 Jan 2020AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.Ita No. 54/Chny/2018 "नधा#रण वष# / Assessment Year : 2012-13 The Karur Vysya Bank Ltd., The Assistant Commissioner Of Registered & Central Office, V. Income Tax, Erode Road, Circle 2(1), Karur 639002. Tiruchirapalli. Pan : Aaact 3373J

For Appellant: Shri S. Ananthan, CAFor Respondent: Shri S. Bharath, CIT

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.ITA No. 54/Chny/2018 "नधा#रण वष# / Assessment Year : 2012-13 The Karur Vysya Bank Ltd., The Assistant Commissioner of Registered & Central Office, v. Income Tax, Erode Road, Circle 2(1), Karur 639002. Tiruchirapalli. PAN : AAACT 3373J (अपीलाथ&/Appellant) ('(यथ&/Respondent) आयकर अपील सं/.ITA No. 3197/Chny/2017 "नधा#रण वष# / Assessment Year : 2012-13 Dep…

DCIT Circle 2(1), Trichy vs. The Karur Vysya Bank Ltd., Karur

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

ITA 3197/CHNY/2017[2012-13]Status: DisposedITAT Chennai10 Jan 2020AY 2012-13

For Appellant: Shri S. Ananthan, CAFor Respondent: Shri S. Bharath, CIT

Section 143(3)Section 14A

The Nadakkal Service Co-Op Bank Ltd, Kollam vs. The ITO, WD-4, Kollam

ITA 577/COCH/2019[2015-16]Status: DisposedITAT Cochin16 Dec 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Jojo, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)Section 8O

…HC 287 (FB) has stayed collection of tax disallowed by the respondents. The same issue is also pending before the Hon'ble Supreme Court. E. Interest from investments of surplus fund is deductible u/s 80P (2) (a) (i). The Hon'ble SUPREME COURT OF INDIA (2007) 289 ITR 6 (SC)- Nawanshahar Central Co-operative society Vs Income Tax Officer held that interest from investments from District Co-operative is deductible u/s 8OP (2) (a) (i). Therefore, the disallowance on interest income by the 2nd respondent is illegal and arbitrary. F. The petitioner does not belong to a Co-operative Bank and therefore, eligible for de…

ACIT, Ltu - 2, Kolkata vs. M/S. Uco Bank, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 584/KOL/2018[2010-11]Status: DisposedITAT Kolkata11 Dec 2019AY 2010-11

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 143(3)Section 14ASection 201Section 40

…carrying on banking business under the head "Profits & Gains of Business" and not under the head "Other Sources". The High Court had also taken note of the judgment of the Hon'ble Supreme Court in the case of CIT Vs. Nawanshahar Central Co-operative Bank Ltd (289 ITR 6). Applying the ratio in the said decision the Hon'ble Punjab & Haryana High Court held that the investments held by the assessee Bank was part of its banking business and income arising from trading in securities was attributable to banking business of the assessee. The Hon'ble Punjab & Haryana High Court therefore held that in assessing the income…

Shree Malgangadevi Sahakari Patpedhi Maryadit, Mumbai vs. Principle Commissioner of Income Tax 29, Mumbai

Accordingly, the grounds raised by the assessee is allowed

ITA 1074/MUM/2019[2014-15]Status: DisposedITAT Mumbai22 Nov 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 1074/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Respondent: Shri Sushil Kumar Poddar

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 1074/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) PCIT 29 Shree Malgangadevi C/10, Pratyakshkar Sahkari Patpedhi Maryadit Bhavan, Bandra Kurla Shop No. 9, B wing, Shiv बिधम/ Complex, Mumbai-400 051 Sagar Complex Vs. Tembhipada Road, Ashok Kedare Chowk, Bhandup west, Mumbai-400 078 स्थायीलेखासं./जीआइआरसं./PAN No. AAAAM2162L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri Ruturaj H. Gujar AR : by प्रत्यथीकीओरसे/Respondentby : Shri Sushil Kumar Pod…

Idbi Bank Ltd., Mumbai vs. ACIT (Ltu)-2, Mumbai

In the result this ground of appeal is

ITA 3423/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Sept 2019AY 2008-09

Bench: Shri R.C. Sharma & Shri Pawan Singh

Section 115JSection 143(3)Section 147Section 148Section 254(1)

…carrying on banking business under the head "Profits & Gains of Business" and not under the head "Other Sources". The High Court had also taken note of the judgment of the Hon'ble Supreme Court in the case of CIT Vs Nawanshahar Central Co-operative Bank Ltd (289 ITR 6).Applying the ratio in the said decision the Hon'ble Punjab & Haryana High Court held that the investments held by the assessee Bank was part of its banking business and income arising from trading in securities was attributable to banking business of the assessee. The Hon'ble Punjab & Haryana High Court therefore held that in assessing the income…

The Sri Gowri Cooperative Society, Visakhapatnam vs. Principal Commissioner of Income Tax-1, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 26/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. The Sri Gowri Vs. Pr.Cit-1, Co-Operative Society, Visakhapatnam. D.No.49-34-32/1, Konathala Complex, Akkayyapalem Main Road, Visakhapatnam. Pan No. Aaaat 8140 M (Appellant) (Respondent)

For Appellant: Shri K.S.S. Sarma – AdvFor Respondent: Shri D.K. Sonawal– CIT DR

Section 263Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER M/s. The Sri Gowri vs. Pr.CIT-1, Co-operative Society, Visakhapatnam. D.No.49-34-32/1, Konathala Complex, Akkayyapalem Main Road, Visakhapatnam. PAN No. AAAAT 8140 M (Appellant) (Respondent) Assessee by : Shri K.S.S. Sarma – Adv. Department By : Shri D.K. Sonawal– CIT DR Date of hearing : 15/07/2019. Date of pronouncement : 07/08/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of P…

Income-Tax Officer, Ward - 6(3), Pune vs. Maharashtra Bank Employees Co-Op Credit Society Ltd, Pune

ITA 1763/PUN/2017[2014-15]Status: DisposedITAT Pune06 Aug 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri M.R. BhagwatFor Respondent: Mrs. Shabana Parveen

Section 80PSection 80P(2)(a)

…come out of working or circulating capital or out of surplus funds was of no consequence. The said decision of the Hon‟ble Punjab & Haryana High Court has been confirmed by the Hon'ble Supreme Court in CIT Vs. Nawanshahar Central Cooperative Bank Ltd. (2007) 289 ITR 6 (SC), wherein it has been held that where a Co-operative bank carrying on the business of banking, statutorily required to place part of its funds in approved security, then the income attributable thereto is deductible under section 80P(2)(a)(i) of the Act. The Hon'ble Supreme Court relied on earlier decisions of the Apex Court in this regard. 16.…

Income Tax Officer Ward-1, Tiptur vs. M/S Netaji Credit Co-Operative Limited, Tiptur

In the result, the appeal filed by the revenue is allowed for statistical purpose

ITA 524/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jul 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P Boazincome-Tax Officer, Ward-1, Tiptur. … Appellant Vs. M/S.Netaji Credit Co-Operative Ltd., Vinayak Nagar Extensin, Tiptur. … Respondent Appellant By : Shri Vikas Suryavamshi, Addl.Cit(Dr) Respondent By : Smt. Soumya, Advocate. Date Of Hearing: 01/07/2019 Date Of Pronouncement: 17/07/2019 O R D E R Per N.V. Vasudevan, Vp: This Is An Appeal By The Revenue Against The Order Dated 28/01/2019 Of The Cit(Appeals)-7, Bengaluru, Relating To Assessment Year 2013-14. 2. Ground Nos.1, 7 & 8 Raised By The Revenue Are General In Nature & Call For No Specific Adjudication. Ground Nos.2 To 5 Raised By The Revenue Read As Follows:

For Appellant: Shri Vikas Suryavamshi, Addl.CIT(DR)For Respondent: Smt. Soumya, Advocate

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Income-tax Officer, Ward-1, Tiptur. … Appellant Vs. M/s.Netaji Credit Co-operative Ltd., Vinayak Nagar Extensin, Tiptur. … Respondent Appellant by : Shri Vikas Suryavamshi, Addl.CIT(DR) Respondent by : Smt. Soumya, Advocate. Date of hearing: 01/07/2019 Date of pronouncement: 17/07/2019 O R D E R Per N.V. VASUDEVAN, VP: This is an appeal by the revenue against the order dated 28/01/2019 of the CIT(Appeals)-7, Bengaluru, relating to assessment year 2013-14. 2. Ground Nos.1,…

ACIT Circle 1, Kumbakonam vs. City Union Bank Limited, Kumbakonam

In the result, appeal of the Revenue in ITA 1316/CHNY/2018

ITA 1316/CHNY/2018[2014-15]Status: DisposedITAT Chennai09 Jul 2019AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Ananthan,C.AFor Respondent: Shri. Sailendra Mamidi, IRS

Section 143(3)Section 14ASection 36(1)Section 36(1)(vii)Section 40Section 41(1)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1129 & 1130/CHNY/2018 "नधा"रण वष" /Assessment years : 2012-13 and 2014-15. M/s. City Union Bank Limited, Vs. The Assistant Commissioner of Central Office, Income Tax, 149, TSR Big Street, Circle I, Kumbakonam. Kumbakonam. आयकर अपील सं./I.T.A. Nos. 1315& 1316/CHNY/2018 "नधा"रण वष" /Assessment years : 2012-13 and 2014-15. The Assistant Co…