CIT v. Rajkot Dist. Co-op Bank Ltd.

43 Taxmann.com 161High Court2014#6099 most cited

What is CIT v. Rajkot Dist. Co-op Bank Ltd. authority for?

A co-operative bank can amortize the premium paid on government securities over the remaining period of maturity, in line with CBDT Instruction No. 17 of 2008.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Rajkot Dist. Co-op Bank Ltd. · 2014 · Gujarat HC · CBDT Instruction No. 17 of 2008 · amortization of premium on securities · government securities · co-operative bank · Section 145 · Section 37(1) · premium paid on acquisition of securities

Sections most often in play

Section 143(3)Section 145Section 14ASection 37(1)

Judgments citing CIT v. Rajkot Dist. Co-op Bank Ltd.

Deputy Commissioner of Income Tax, Aayakar Bhavan, Mumbai vs. Janakalyan Sahakari Bank Ltd, Mumbai

In the result appeal of the Revenue is dismissed

ITA 3988/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Jan 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 Dy. Cit, Janakalyan Sahakari Bank Ltd., Room No. 535, 5Th Floor, Vikhroli Parksite 664, C/1-1, Gr. Vs. Aayakar Bhavan, M.K. Road, Floor, Bmc Colony Vikhroli (W), Mumbai-400020. Mumbai-400079. Pan No. Aacfj 6244 R Appellant Respondent

For Appellant: Ms. Kanupriya Damor, Sr. DRFor Respondent: Mr. Vishwas Mehendale

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2018-19 Dy. CIT, Janakalyan Sahakari Bank Ltd., Room No. 535, 5th floor, Vikhroli Parksite 664, C/1-1, Gr. Vs. Aayakar Bhavan, M.K. Road, Floor, BMC Colony Vikhroli (W), Mumbai-400020. Mumbai-400079. PAN NO. AACFJ 6244 R Appellant Respondent : Mr. Vishwas Mehendale Assessee by : Ms. Kanupriya Damor, Sr. DR Revenue by : 01/01/2025 Date of Hearing Date of pronouncement : 30/01/2025 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred…

The DCIT, Circle-1(3), Ahmedabad vs. The Kalupur Commercial Co.-Op. Bank Ltd., Ahmedabad

ITA 387/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad11 May 2022AY 2015-16

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2015-16 The Dcit, The Kalupur Commercial Circle 1(3), Vs Co-Op. Bank Ltd., Ahmedabad Kalupur Bank Bhavan, Nr. Income Tax, Ashram Road, Ahmedabad 380009 Pan : Aaaat 9360 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar सुनवाई क" तार"ख/Date Of Hearing : 04/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-:

For Appellant: Shri S.N. Soparkar, Sr. Advocate, and Shri Parin Shah, ARFor Respondent: Shri Vijay Kumar Jaiswal, CIT-DR
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Years : 2015-16 The DCIT, The Kalupur Commercial Circle 1(3), Vs Co-op. Bank Ltd., Ahmedabad Kalupur Bank Bhavan, Nr. Income Tax, Ashram Road, Ahmedabad 380009 PAN : AAAAT 9360 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri Vijay Kumar Jaiswal, CIT-DR Assessee by : Shri S.N. Soparkar, Sr. Advocate, and Shri Parin Shah, AR सुनवाई क" तार"ख/Date of Hearing : 04/05/2022 घोषणा क" तार"ख /Date of…

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

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

ITA 2169/CHNY/2018[2013-14]Status: DisposedITAT Chennai31 Jan 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Rajan, CITFor Respondent: Shri S. Ananthan, CA &
Section 143(3)Section 154Section 36(1)(viia)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2169/CHNY/2018 िनधा"रण वष" /Assessment Year: 2013 - 14 The DCIT, The Karur Vysya Bank Ltd., Circle 2(1), v. Erode Road, No.44, Williams Road, Karur – 630 002. Cantonment, Trichy – 620 001. PAN : AAACT 3373J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri M. Rajan, CIT ""यथ" क" ओर से/Respondent by : Shri S. Ananth…

The Dy. Commr. of Income Tax, Circle-3(1), Rajkot-Gujarat vs. M/S Saurashtra Gramin Bank, Rajkot-Gujarat

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

ITA 376/RJT/2016[2012-13]Status: DisposedITAT Rajkot25 Oct 2021AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royअपील सं./Ita No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/S. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot.

For Appellant: Ms A.D. Vyas, A.RFor Respondent: Shri
Section 43D

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER अपील सं./ITA No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/s. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot. PAN: AAHAS2116H (Applicant) (Respondent) Revenue by : Shri O.M. Prakash Singh, C.I.T.D.R Assessee by : Ms A.D. Vyas, A.R सुनवाई क" तारीख/Date of Hearing : 03/08/2021 घोषणा क" तारीख /Date of Pronouncement: 25/10/2021 आदेश/…

Assistant Commissioner of Income Tax, Circle-2(2), Surat vs. The Surat Peoples Co-Operative Bank Ltd, Surat

In the result the appeal of the revenue is dismissed

ITA 73/SRT/2017[2014-15]Status: DisposedITAT Surat15 Apr 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.73/Ahd/2017 िनधा"रण वष"/Assessment Year: 2014-15 The Asst. Commissioner Of Income Vs. The Surat Peoples Co- Tax, Circle-2(2), Room No. 662, Operative Bank Aayakar Bhawan, Ltd.,‘Vasundhara Majura Gate, Bahavan’, Surat Timaliyawad, Nanpura, Surat – 395 001. [Pan: Aaaat 2885 P] अपीलाथ" / Appellant ""थ"/Respondent

Section 5Section 6

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.73/AHD/2017 िनधा"रण वष"/Assessment Year: 2014-15 The Asst. Commissioner of Income Vs. The Surat Peoples Co- Tax, Circle-2(2), Room No. 662, operative Bank Aayakar Bhawan, Ltd.,‘Vasundhara Majura Gate, Bahavan’, Surat Timaliyawad, Nanpura, Surat – 395 001. [PAN: AAAAT 2885 P] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से /Assessee by Shri Kamlesh N.Bhatt – CA राज"कीओर से /Revenue b…

The Surat Peoples Co.Op.Bank Ltd., Surat vs. The Dy.CIT., (OSD)-II, Surat

In the result, ground no.2 is allowed for statistical purposes

ITA 957/AHD/2013[2009-10]Status: DisposedITAT Surat30 Dec 2020AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.957/Ahd/2013 "नधा"रण वष"/Assessment Year: 2009-10 The Surat Peoples Co-Operative Bank Vs. The Asst. Commissioner Ltd., Of Income Tax, Circle-4, Surat. ‘Vasundhara Bahavan’, Timaliyawad, Nanpura, Surat – 395 001. [Pan: Aaaat 2885 P] अपीलाथ" / Appellant ""यथ"/Respondent

Section 5Section 6

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr.SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.957/AHD/2013 "नधा"रण वष"/Assessment Year: 2009-10 The Surat Peoples Co-operative Bank Vs. The Asst. Commissioner Ltd., of Income Tax, Circle-4, Surat. ‘Vasundhara Bahavan’, Timaliyawad, Nanpura, Surat – 395 001. [PAN: AAAAT 2885 P] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Kamlesh N.Bhatt – CA राज"वक"ओर से /Revenue by Smt. Anupama Singla – Sr.DR सुनवाई…

The Kalupur Commercial Co. Op. Bank Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(3), Ahmedabad

In the result, both the appeals filed by the assessee and revenue are dismissed

ITA 770/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad14 Oct 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Roythe Kalupur Commercial Co. Vs. Dy. Commissioner Of Income Op. Bank Ltd., Kalupur Bank Tax, Circle – 1(3), Bhavan, Nr. Income Tax Ahmedabad – 380 015. Circle, Ashram Road, Ahmedabad – 380 009. & Asst. Commissioner Of Vs. The Kalupur Commercial Co. Income Tax, Circle – 1(3), Op. Bank Ltd., Kalupur Bank Ahmedabad – 380 015. Bhavan, Nr. Income Tax Circle, Ashram Road, Ahmedabad – 380 009. [Pan No. Aaaat 9360 R]

For Appellant: Shri S. N. Soparkar, A.RFor Respondent: Shri S. N. Soni, CIT-D.R. &
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER The Kalupur Commercial Co. Vs. Dy. Commissioner of Income Op. Bank Ltd., Kalupur Bank Tax, Circle – 1(3), Bhavan, Nr. Income Tax Ahmedabad – 380 015. Circle, Ashram Road, Ahmedabad – 380 009. And Asst. Commissioner of Vs. The Kalupur Commercial Co. Income Tax, Circle – 1(3), Op. Bank Ltd., Kalupur Bank Ahmedabad – 380 015. Bhavan, Nr. Income Tax Circle, Ashram Road, Ahmedabad – 380 009. [PAN No. AAAAT 9360 R] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparka…

The ACIT, Circle-1(3), Ahmedabad vs. The Kalupur Commercial Co.-Op. Bank Ltd., Ahmedabad

In the result, both the appeals filed by the assessee and revenue are dismissed

ITA 1088/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad14 Oct 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Roythe Kalupur Commercial Co. Vs. Dy. Commissioner Of Income Op. Bank Ltd., Kalupur Bank Tax, Circle – 1(3), Bhavan, Nr. Income Tax Ahmedabad – 380 015. Circle, Ashram Road, Ahmedabad – 380 009. & Asst. Commissioner Of Vs. The Kalupur Commercial Co. Income Tax, Circle – 1(3), Op. Bank Ltd., Kalupur Bank Ahmedabad – 380 015. Bhavan, Nr. Income Tax Circle, Ashram Road, Ahmedabad – 380 009. [Pan No. Aaaat 9360 R]

For Appellant: Shri S. N. Soparkar, A.RFor Respondent: Shri S. N. Soni, CIT-D.R. &
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER The Kalupur Commercial Co. Vs. Dy. Commissioner of Income Op. Bank Ltd., Kalupur Bank Tax, Circle – 1(3), Bhavan, Nr. Income Tax Ahmedabad – 380 015. Circle, Ashram Road, Ahmedabad – 380 009. And Asst. Commissioner of Vs. The Kalupur Commercial Co. Income Tax, Circle – 1(3), Op. Bank Ltd., Kalupur Bank Ahmedabad – 380 015. Bhavan, Nr. Income Tax Circle, Ashram Road, Ahmedabad – 380 009. [PAN No. AAAAT 9360 R] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparka…

The Dy. Commissioner of Income Tax, Circle-2(2), Surat vs. The the Surat Peoples Co-Operative Bank Ltd, Surat

In the result, appeal of the Revenue is dismissed

ITA 1726/AHD/2016[2012-13]Status: DisposedITAT Surat03 Oct 2019AY 2012-13

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A.No.2573/Ahd/2014 "नधा"रणवष"/Assessment Years: 2011-12 Assistant Vs The Surat Peoples Co-Operative Commissioner Of . Bank Ltd., Income Tax, Circle- Vashudhara Bhavan, Timaliyawad, 5, Surat. Nanpura, Surat – 395001. [Pan: Aaaat 2885 P] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A.No.1726/Ahd/2016 "नधा"रणवष"/Assessment Years: 2012-13 Deputy Vs The Surat Peoples Co-Operative . Commissioner Of Bank Ltd., Income Tax, Circle- Vashudhara Bhavan, Timaliyawad, 2(2), Surat. Nanpura, Surat – 395001. [Pan: Aaaat 2885 P] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Kamlesh Bhatt – Ca राज"वक"ओरसे /Revenue By Shri Mayank Pandey – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 01.10.2019 उ"घोषणाक"तार"ख/Pronouncement On: 03.10.2019

Section 36(1)(vii)

…The Surat Peoples Co-operative Bank Ltd.,./ ITA No’s. 2573 /A/14 & 1726/A/16 : A.Y: 2011-12 & 12-13 Page 1 of 13 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A.No.2573/AHD/2014 "नधा"रणवष"/Assessment Years: 2011-12 Assistant Vs The Surat Peoples Co-operative Commissioner of . Bank Ltd., Income Tax, Circle- Vashudhara Bhavan, Timaliyawad, 5, Surat. Nanpura, Surat – 395001. [PAN: AAAAT 2885 P] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A.No.1726/AHD/2016 "नधा"रणवष"/Assessment…

The ACIT, Circle-5, Surat vs. The Surat Peoples Co.Op.Bank Ltd., Surat

In the result, appeal of the Revenue is dismissed

ITA 2573/AHD/2014[2011-12]Status: DisposedITAT Surat03 Oct 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A.No.2573/Ahd/2014 "नधा"रणवष"/Assessment Years: 2011-12 Assistant Vs The Surat Peoples Co-Operative Commissioner Of . Bank Ltd., Income Tax, Circle- Vashudhara Bhavan, Timaliyawad, 5, Surat. Nanpura, Surat – 395001. [Pan: Aaaat 2885 P] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A.No.1726/Ahd/2016 "नधा"रणवष"/Assessment Years: 2012-13 Deputy Vs The Surat Peoples Co-Operative . Commissioner Of Bank Ltd., Income Tax, Circle- Vashudhara Bhavan, Timaliyawad, 2(2), Surat. Nanpura, Surat – 395001. [Pan: Aaaat 2885 P] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Kamlesh Bhatt – Ca राज"वक"ओरसे /Revenue By Shri Mayank Pandey – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 01.10.2019 उ"घोषणाक"तार"ख/Pronouncement On: 03.10.2019

Section 36(1)(vii)

…The Surat Peoples Co-operative Bank Ltd.,./ ITA No’s. 2573 /A/14 & 1726/A/16 : A.Y: 2011-12 & 12-13 Page 1 of 13 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A.No.2573/AHD/2014 "नधा"रणवष"/Assessment Years: 2011-12 Assistant Vs The Surat Peoples Co-operative Commissioner of . Bank Ltd., Income Tax, Circle- Vashudhara Bhavan, Timaliyawad, 5, Surat. Nanpura, Surat – 395001. [PAN: AAAAT 2885 P] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A.No.1726/AHD/2016 "नधा"रणवष"/Assessment…

The Deputy Commissioner of Income Tax, Circle-1(3), Ahmedabad vs. The Kalupur Commercial Co. Op. Bank Ltd., Ahmedabad

In the result, the question is answered in favour of the assessee and against the Revenue and all Tax Appeals are dismissed

ITA 1864/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Jun 2019AY 2014-15

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar & Parin Shah, A.R
Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.1864/Ahd/2017 (Assessment Year : 2014-15) Dy. Commissioner of Income Vs. The Kalupur Commercial Tax, Circle – 1(3), Co-op Bank Ltd., Ahmedabad. Kalupur Bank Bhavan, Income Tax Circle, Ashram Road, Ahmedabad – 380 009. [PAN No. AAAAT 9360 R] (Appellant) .. (Respondent) Appellant by : Shri N. R. Soni, CIT-D.R. Respondent by : Shri S. N. Soparkar & Parin Shah, A.R. 11.06.2019 Date of Hearing Date of Pronouncement 18.06.2019 O R D E R PER Ms. MADHUMITA ROY - JM: Th…

The Ahmedabad Dist. Co. Op. Bank Ltd., Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle-2(2), Ahmedabad

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 899/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Jan 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.1249/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-2012 & आयकर अपील सं./ Ita No.899/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 The Ahmedabad Dist. Co-Op. Vs. Dcit, Cir.7/Acit, Cir.2(2) Bank Ltd., Nr. Gandhi Bridge Ahmedabad. Opp: Income Tax Ashram Road Ahmedabad. Pan : Aaaat 1067 D

For Appellant: Smt.Arti N. Shah, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 143(2)Section 2(11)Section 32

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘A’ (SMC) BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1249/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-2012 AND आयकर अपील सं./ ITA No.899/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 The Ahmedabad Dist. Co-op. Vs. DCIT, Cir.7/ACIT, Cir.2(2) Bank Ltd., Nr. Gandhi Bridge Ahmedabad. Opp: Income Tax Ashram Road Ahmedabad. PAN : AAAAT 1067 D अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Smt.Arti N. Shah, AR Revenue by : Shri S.K. Dev, Sr.DR सुनव…

The Ahmedabad Dist. Co. Op. Bank Ltd., Ahmedabad vs. The Dy.Commissioner of Income Tax, Circle-7, Ahmedabad

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 1249/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 Jan 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.1249/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-2012 & आयकर अपील सं./ Ita No.899/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 The Ahmedabad Dist. Co-Op. Vs. Dcit, Cir.7/Acit, Cir.2(2) Bank Ltd., Nr. Gandhi Bridge Ahmedabad. Opp: Income Tax Ashram Road Ahmedabad. Pan : Aaaat 1067 D

For Appellant: Smt.Arti N. Shah, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 143(2)Section 2(11)Section 32

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘A’ (SMC) BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1249/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-2012 AND आयकर अपील सं./ ITA No.899/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 The Ahmedabad Dist. Co-op. Vs. DCIT, Cir.7/ACIT, Cir.2(2) Bank Ltd., Nr. Gandhi Bridge Ahmedabad. Opp: Income Tax Ashram Road Ahmedabad. PAN : AAAAT 1067 D अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Smt.Arti N. Shah, AR Revenue by : Shri S.K. Dev, Sr.DR सुनव…

The ACIT, Circle-1(3), Ahmedabad vs. The Kalupur Commercial Co.-Op. Bank Ltd, Ahmedabad

In the result, appeal of the assessee is allowed, whereas appeal Revenue is dismissed

ITA 1934/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 May 2018AY 2011-12

Bench: Shri Pramod Kumar & Shri Rajpal Yadavआयकर अपील सं./ Ita No.1234/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-12 The Kalupur Commercial Co-Op Vs. Dcit, Cir.7 Bank Ltd. Ambawadi Ahmedabad 380015. Kalupur Bank Bhavan Nr. Income Tax Cir. Ashram Road Ahmedabad 380 009. Pan : Aaaat 9360 R

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri Saurabh Singh, Sr.DR
Section 143(2)

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER आयकर अपील सं./ ITA No.1234/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-12 The Kalupur Commercial Co-op Vs. DCIT, Cir.7 Bank Ltd. Ambawadi Ahmedabad 380015. Kalupur Bank Bhavan Nr. Income Tax Cir. Ashram Road Ahmedabad 380 009. PAN : AAAAT 9360 R आयकर अपील सं./ ITA No.1934/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-12 ACIT, Cir.1(3) Vs. The Kalupur Commercial Co- Ambawadi op Bank Ltd. Ahmedabad 380015. 1, Kalupur Bank Bhavan Nr. In…

The Kalupur Commercial Co.Op. Bank Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-7, Ahmedabad

In the result, appeal of the assessee is allowed, whereas appeal Revenue is dismissed

ITA 1234/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 May 2018AY 2011-12

Bench: Shri Pramod Kumar & Shri Rajpal Yadavआयकर अपील सं./ Ita No.1234/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-12 The Kalupur Commercial Co-Op Vs. Dcit, Cir.7 Bank Ltd. Ambawadi Ahmedabad 380015. Kalupur Bank Bhavan Nr. Income Tax Cir. Ashram Road Ahmedabad 380 009. Pan : Aaaat 9360 R

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri Saurabh Singh, Sr.DR
Section 143(2)

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER आयकर अपील सं./ ITA No.1234/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-12 The Kalupur Commercial Co-op Vs. DCIT, Cir.7 Bank Ltd. Ambawadi Ahmedabad 380015. Kalupur Bank Bhavan Nr. Income Tax Cir. Ashram Road Ahmedabad 380 009. PAN : AAAAT 9360 R आयकर अपील सं./ ITA No.1934/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-12 ACIT, Cir.1(3) Vs. The Kalupur Commercial Co- Ambawadi op Bank Ltd. Ahmedabad 380015. 1, Kalupur Bank Bhavan Nr. In…

The ACIT, Circle-1(3), Ahmedabad vs. The Kalupur Commercial Co.-Op. Bank Ltd, Ahmedabad

The appeal of the Revenue is dismissed

ITA 2124/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad21 May 2018AY 2012-13
For Appellant: Shri S.N. SoparkarFor Respondent: Shri Saurabh Singh, Sr. D.R
Section 142(1)Section 143(3)Section 14ASection 234BSection 250Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 1818 & 2124 /Ahd/2016 Assessment Year 2012-13 The Kalupur Commercial The ACIT, Co.Op. Bank Ltd. Circle-1(3), Kalupur Bank Bhavan, Nr. Vs Ahmedabad-380015 Income Tax Circle, Ashram (Respondent/Appellant) Road, Ahmedabad-380009 PAN: AAAAT9360R (Appellant/Respondent) Revenue by: Shri Saurabh Singh, Sr. D.R. Assessee by: Shri S.N. Soparkar Shri Parin Shah, A.R. Date of hearing : 25-04-2018 Date of pronouncement : 21-05-2018 आदेश/ORDER PER : AMARJIT SINGH,…

The Kalupur Commercial Co.Op. Bank Ltd., Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle-1(3), Ahmedabad

The appeal of the Revenue is dismissed

ITA 1818/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad21 May 2018AY 2012-13
For Appellant: Shri S.N. SoparkarFor Respondent: Shri Saurabh Singh, Sr. D.R
Section 142(1)Section 143(3)Section 14ASection 234BSection 250Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 1818 & 2124 /Ahd/2016 Assessment Year 2012-13 The Kalupur Commercial The ACIT, Co.Op. Bank Ltd. Circle-1(3), Kalupur Bank Bhavan, Nr. Vs Ahmedabad-380015 Income Tax Circle, Ashram (Respondent/Appellant) Road, Ahmedabad-380009 PAN: AAAAT9360R (Appellant/Respondent) Revenue by: Shri Saurabh Singh, Sr. D.R. Assessee by: Shri S.N. Soparkar Shri Parin Shah, A.R. Date of hearing : 25-04-2018 Date of pronouncement : 21-05-2018 आदेश/ORDER PER : AMARJIT SINGH,…

The Sardar Gunj Mercantile Co.Op.Bank Ltd., Patan vs. The Dy.CIT, Patan Circle, Patan

In the result, the appeal is dismissed

ITA 3395/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad10 Jan 2018AY 2011-12
Section 143(3)

…ITA No. 3395/Ahd/2015 Sardar Gunj Mercantile Co-op Bank Ltd vs. DCIT Assessment Year : 2011-12 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and S S Godara JM] Assessment Year: 2011-12 The Sardar Gunj Mercantile ..............…………......Appellant Co-op. Bank Limited Sardar Gunj, Nr. Railway Station, Patan – 384 265 [PAN : AAAAP 3010 C] Vs. The Dy. Commissioner of Income-tax ..............................Respondent Patan Circle, Patan Appearances by: Manish Shah for the Appellant Mudit Nagpal for the Respondent Date of concluding the hearing : 09.0…

The Sardar Gunj Mercantile Co.Op.Bank Ltd., Patan vs. The Dy.CIT, Patan Circle, Patan

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

ITA 2589/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad18 Dec 2017AY 2012-13

Bench: Shri Rajpal Yadav & Shri N.K. Billaiya)

For Appellant: Shri Manish Shah, ARFor Respondent: Shri Mudit Nagpal, Sr. D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. No: 2589/AHD/2015 (Assessment Year: 2012-13) The Sardar Gunj V/S Dy. Commissioner of Mercantile Co-op. Bank Income Tax, Patan Circle, Limited Sardar Gunj, Nr. Patan Railway Station, Patan- 384265 (Appellant) (Respondent) PAN: AAAAP3010C Appellant by : Shri Manish Shah, AR Respondent by : Shri Mudit Nagpal, Sr. D.R. (आदेश)/ORDER Date of hearing : 06 -12-2017 Date of Pronouncement : 18 -12-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. This appeal by the…