How many judgments cite CIT v. Union Bank of India?

41 judgments on BharatTax cite CIT v. Union Bank of India (308 CTR 797), spanning 2021 to 2025.

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

It is most often cited in judgments turning on Section 115JB, Section 129, Section 14A, Section 194A, Section 36(1)(vii), Section 36(1)(viia).

CIT v. Union Bank of India

308 CTR 797High Court2019#2945 most cited

What is CIT v. Union Bank of India authority for?

For banking companies, the machinery provisions of Section 115JB(2) of the Income Tax Act are unworkable due to a legal dichotomy created by the first proviso.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. Union Bank of India · Section 115JB · Section 115JB(2) · banking company · MAT provisions · book profits · taxable income · unworkable provisions · legal dichotomy · first proviso

Also reported as

105 Taxmann.com 25313 ITR-OL 655

Sections most often in play

Section 115JB Section 129 Section 14A Section 194A Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 211

Issues it is cited on

section 129(1)section 2(26)section 2(17)section 5(c)section 2(9)section 211 section 210 section 194a(1)section 36(1)(viii)section 59 section 194a(3)section 52

Judgments citing CIT v. Union Bank of India

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

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

ITA 1499/BANG/2025[2017-18]Status: DisposedITAT Bangalore06 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vishal Bhat - CAFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

Section 115JSection 211(2)

…in ITA No.469/Mds/2010 dtd. 03.08.2011 - Union Bank of India (ITAT Mumbai) in ITA Nos. 4155 to4161 of 2011 dtd. 27.03.2012 - Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714- HC-DEL-IT - CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convince…

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

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

ITA 1498/BANG/2025[2016-17]Status: DisposedITAT Bangalore06 Nov 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vishal Bhat - CAFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

Section 115JSection 211(2)

ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

ITA 1497/BANG/2025[2015-16]Status: DisposedITAT Bangalore06 Nov 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vishal Bhat - CAFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

Section 115JSection 211(2)

…) in ITA No.469/Mds/2010 dtd. 03.08.2011 - Union Bank of India (ITAT Mumbai) in ITA Nos.4155 to4161 of 2011 dtd. 27.03.2012 - Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714- HC-DEL-IT - CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convince…

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

ITA 1496/BANG/2025[2014-15]Status: DisposedITAT Bangalore06 Nov 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vishal Bhat - CA

Section 115JSection 211(2)

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

ITA 1495/BANG/2025[2013-14]Status: DisposedITAT Bangalore06 Nov 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vishal Bhat - CA

Section 115JSection 211(2)

ACIT, CIRCLE-2(2)(1), BANGALORE vs. CANARA BANK, BENGALURU

ITA 2058/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Vishal Bhat, CA

Section 11Section 115JSection 129Section 143(1)(a)Section 154

…Chennai) in ITA No.469/Mds/2010 dtd. 03.08.2011 Union Bank of India (ITAT Mumbai) in ITA Nos.4155 to4161 of 2011 dtd. 27.03.2012 Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convince…

M/S. BANK OF BARODA(ERSTWHILE VIJAYA BANK),MUMBAI vs. ADDL.CIT, LTU, , BANGALORE

ITA 234/BANG/2025[2015-16]Status: DisposedITAT Bangalore04 Apr 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Smt. Lalitha Rameshwaran, A.RFor Respondent: Sri Rajashekhar M., D.R

Section 115JSection 143(2)Section 250Section 36(1)(vii)

…in ITA Nos.4155 to4161 of 2011 dtd. 27.03.2012 Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd ITA No.234/Bang/2025 Bank of Baroda (Erstwhile Vijaya Bank), Mumbai Page 5 of 16 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convince…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

ITA 297/BANG/2024[2018-19]Status: DisposedITAT Bangalore17 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

For Appellant: Sri Abharana &Anantham, A.RsFor Respondent: Ms. Neera Malhotra, D.R

Section 115JSection 143(3)Section 14ASection 234BSection 250

…) in ITA No.469/Mds/2010 dtd. 03.08.2011 - Union Bank of India (ITAT Mumbai) in ITA Nos. 4155 to4161 of 2011 dtd. 27.03.2012 - Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT - CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convince…

CANARA BANK,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

ITA 1154/BANG/2023[2018-19]Status: DisposedITAT Bangalore17 Jan 2025AY 2018-19

Bench: SHRI WASEEM AHMED, ACCOUNTANT MEMBER\nAND\nSHRI KESHAV DUBEY, JUDICIAL MEMBER\nITA No.210/Bang/2024\nAssessment Year: 2017-18\nM/s Canara Bank\nFM wing, Head Office,\n112, J.C. Road\nBangalore 560002\nVs.\nDCIT\nCircle-2(1)(1)\nBangalore\nPAN NO : AAACC6106G\nAPPELLANT\nRESPONDENT\nITA No.222/Bang/2024\nAssessment Year: 2017-18\nDCIT\nCircle-2(1)(1)\nBangalore\nVs.\nM/s Canara Bank\nFM wing, Head Office,\n112, J.C. Road\nBangalore 560 002\nAPPELLANT\nRESPONDENT\nITA No.1154/Bang/2023\nAsses

For Appellant: Sri Abarana &Anantham, A.RsFor Respondent: Ms. Neera Malhotra, D.R

Section 115JSection 14ASection 250Section 38(1)

…n ITA No.469/Mds/2010\ndid. 03.03.2011\n– Union Bank of India (ITAT Mumbai) in ITA Nos.4155 to4161 of\n2011 did. 27.03.2012\n- Oriental Insurance Co. Ltd. vs. DCIT ITA No.447/2015 did\n30.08.2017 = 2017-TIOL-1714-HC-DEL-IT\n– CIT vs Union Bank of India (2008) 308 CTR 797 (Bom) HC\nIn the above referred judgment of the Bombay High Court, at\nrelevant page 8, para no.11 (paper book page no.13) the court has\nheld as under:-\n\"52. This legal dichotomy emerging from the provisions of sub-section (2)\nof Section 115JB particularly having regard to the first proviso\ncontained therein in case of banking company, would…

PR. COMMISSIONER OF INCOME TAX- 9 vs. M/S TATA POWER DELHI DISTRIBUTION LTD. (FORMERLY KNOWN AS M/S NORTH DELHI POWER LIMITED)

ITA/687/2019HC Delhi13 Jan 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10Section 10(34)Section 115Section 115JSection 143(1)Section 143(2)Section 143(3)Section 260A

…pany. However, this clarification does not grant exemption from MAT but instead outlines procedural flexibility. 12. It was argued that reliance placed on the Bombay High Court‘s decision in Commissioner of Income-tax-LTU v. Union Bank of India: (2019) 13 ITR-OL 655 is also misplaced, as the findings therein are ex-facie contrary to the provisions of the Act and per incuriam. The Revenue has challenged this decision before the Hon‘ble Supreme Court, where leave has been granted, which places the finality of this judgment in jeopardy. It was contended that Bombay High Court erred in not considering tha…

CANARA BANK (ERSTWHILE SYNDICATE BANK),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

ITA 938/BANG/2024[2014-15]Status: DisposedITAT Bangalore16 Oct 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: Ms. Brinda Rameswaran, A.R

Section 115JSection 143(3)Section 14ASection 250

…hennai) in ITA No.469/Mds/2010 dtd. 03.08.2011 Union Bank of India (ITAT Mumbai) in ITA Nos. 4155 to4161 of 2011 dtd. 27.03.2012 Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) НС 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convince…

CANARA BANK (ERSTWHILE SYNDICATE BANK),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 937/BANG/2024[2013-14]Status: DisposedITAT Bangalore16 Oct 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Ms. Brinda Rameswaran, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 115JSection 143(3)Section 14ASection 250

…) in ITA No.469/Mds/2010 dtd. 03.08.2011 - Union Bank of India (ITAT Mumbai) in ITA Nos. 4155 to4161 of 2011 dtd. 27.03.2012 - Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT - CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convince…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

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

ITA 1102/BANG/2024[2014-15]Status: DisposedITAT Bangalore16 Oct 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2014-15

For Appellant: Shri S. Ananthan, A.R. &For Respondent: Sri Subramanian S., D.R

Section 115JSection 142(1)Section 211Section 211(2)Section 37Section 37(1)Section 5

…) in ITA No.469/Mds/2010 dtd. 03.08.2011 - Union Bank of India (ITAT Mumbai) in ITA Nos. 4155 to4161 of 2011 dtd. 27.03.2012 - Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT - CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convince…

UNION BANK OF INDIA,MUMBAI vs. DCIT LTU (2), MUMBAI

ITA 424/MUM/2020[2015-16]Status: HeardITAT Mumbai06 Sept 2024AY 2015-16

Section 115JSection 211

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SPECIAL BENCH’ MUMBAI BEFORE: JUSTICE (Retd.) SHRI C.V. BHADANG, PRESIDENT SHRI B.R. BASKARAN, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.424/Mum/2020 (Assessment Year: 2015-16) Union Bank of India Union Bank Bhavan 6th Floor, 239 Vidhan Bhavan Marg Nariman Point Mumbai – 400 021 Vs. DCIT, LTU(2) 6th Floor, 29th Floor World Trade Center Mumbai PAN/GIR No.AAACU0564G (Appellant) (Respondent) ITA No.3740/Mum/2018 (Assessment Year :2013-14) Central Bank of India 4th Floor, Chandermukhi Vs. Assistant Commissioner of Building Nariman Point Mumbai- 400 021 Income…

CENTRAL BANK OF INDIA,MUMBAI vs. ACIT - 2(1)(2), MUMBAI

ITA 3740/MUM/2018[2013-14]Status: HeardITAT Mumbai06 Sept 2024AY 2013-14

Section 115JSection 211

…ITA No.424/Mum/2020 & 3740/Mum/2018 The Union Bank of India & Central Bank of India आदेश / O R DER PER AMIT SHUKLA (J.M): In the aforesaid cases, this Special Bench has been constituted for adjudication of following question of law which is permeating in all the appeals of aforementioned banks. "Whether clause (b) to sub section (2) of section 115JB of the Income-tax Act inserted by Finance Act, 2012 w.e.f. 1-4-2013 will bring the assessee-banks constituted as 'corresponding new bank' in terms of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 within the scope of section 115JB of the Ac…

M/S SYNDICATE BANK,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, UDUPI

In the result, appeal of the revenue in ITA No

ITA 1219/BANG/2019[2015-16]Status: DisposedITAT Bangalore08 Aug 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Shri S. Ananthan, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 115JSection 36(1)(vii)Section 36(1)(viia)

…) in ITA No.469/Mds/2010 dtd. 03.08.2011 - Union Bank of India (ITAT Mumbai) in ITA Nos. 4155 to4161 of 2011 dtd. 27.03.2012 - Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT - CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convince…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, revenue’s appeal in ITA No

ITA 716/BANG/2024[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Sri S. Ananthan, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 14Section 147Section 14ASection 154

…) in ITA No.469/Mds/2010 dtd. 03.08.2011 - Union Bank of India (ITAT Mumbai) in ITA Nos. 4155 to4161 of 2011 dtd. 27.03.2012 - Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT - CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC ITA No.111/Bang/2024 & 716/Bang/2024 M/s. Canara Bank, Bangalore Page 7 of 23 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to…

CANARA BANK,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

In the result, revenue’s appeal in ITA No

ITA 111/BANG/2024[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Sri S. Ananthan, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 14Section 147Section 14ASection 154

…) in ITA No.469/Mds/2010 dtd. 03.08.2011 - Union Bank of India (ITAT Mumbai) in ITA Nos. 4155 to4161 of 2011 dtd. 27.03.2012 - Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT - CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC ITA No.111/Bang/2024 & 716/Bang/2024 M/s. Canara Bank, Bangalore Page 7 of 23 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of subsection (2) of Section 115JB particularly having regard to…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 2(1)(1), BANGALORE vs. CANARA BANK, BANGALORE

In the result, appeals filed by assessee and revenue stands partly allowed for statistical purposes

ITA 663/BANG/2023[2019-20]Status: DisposedITAT Bangalore22 Dec 2023AY 2019-20

Bench: Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. Neera Malhotra, CIT-DR

Section 115JSection 143(3)Section 14ASection 51

…) in ITA No.469/Mds/2010 dtd. 03.08.2011 - Union Bank of India (ITAT Mumbai) in ITA Nos. 4155 to4161 of 2011 dtd. 27.03.2012 - Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT - CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of sub- section (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convin…

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

In the result, appeals filed by assessee and revenue stands partly allowed for statistical purposes

ITA 392/BANG/2023[2019-20]Status: DisposedITAT Bangalore22 Dec 2023AY 2019-20

Bench: Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. Neera Malhotra, CIT-DR

Section 115JSection 143(3)Section 14ASection 51

…) in ITA No.469/Mds/2010 dtd. 03.08.2011 - Union Bank of India (ITAT Mumbai) in ITA Nos. 4155 to4161 of 2011 dtd. 27.03.2012 - Oriental Insurance Co. Ltd. vs. DCIT I ITA No.447/2015 dtd 30.08.2017 = 2017-TIOL-1714-HC-DEL-IT - CIT vs Union Bank of India (2019) 308 CTR 797 (Bom) HC 52. In the above referred judgment of the Bombay High Court, at relevant page 8, para no.11 (paper book page no.13) the court has held as under: "This legal dichotomy emerging from the provisions of sub- section (2) of Section 115JB particularly having regard to the first proviso contained therein in case of banking company, would convin…

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