COMMISSIONER OF INCOME-TAX, BANGALORE v. ING VYSYA BANK LTD. (114 Taxmann.com 506)

KARNATAKA BANK LTD,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1 (1) & TPS, MANGALURU

In the result, appeal filed by the revenue fails and is hereby dismissed

ITA 942/BANG/2025[2008-09]Status: DisposedITAT Bangalore30 Jul 2025AY 2008-09

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2008-09

For Appellant: Shri S Ananthan, CAFor Respondent: Shri Shivanand Kalakeri, CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2008-09 Karnataka Bank Ltd., Vs. The Dy. Commissioner of Near Mahaveera Circle, Income Tax, Pumpwell, Kankanady, Central Circle – 1(1), Mangaluru – 575 002. Mangaluru. PAN – AABCT 5589 K APPELLANT RESPONDENT Assessee by : Shri S Ananthan, CA Revenue by : Shri Shivanand Kalakeri, CIT (DR) Date of hearing : 03.07.2025 Date of Pronouncement : 30.07.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the Revenue against the…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), KOLKATA, KOLKATA vs. DAMODAR VALLEY CORPORATION, KOLKATA

ITA 892/KOL/2023[2018-2019]Status: DisposedITAT Kolkata30 Nov 2023AY 2018-2019

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 115JSection 143(2)Section 211Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 889, 890, 891 & 892/KOL/2023 Assessment Years: 2012-13, 2016-17, 2017-18 & 2018-19 ACIT, Circle-7(1), Kolkata........................................Appellant Vs. Damodar Valley Corporation……….…………………..Respondent [PAN: AABCD 0541 M] Appearances: Department represented by: Sh. Rakesh Kumar Das, CIT, D/R. Assessee represented by: Sh. N.S. Saini, A/…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), KOLKATA, KOLKATA vs. DAMODAR VALLEY CORPORATION, KOLKATA

ITA 891/KOL/2023[2017-2018]Status: DisposedITAT Kolkata30 Nov 2023AY 2017-2018

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 115JSection 143(2)Section 211Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 889, 890, 891 & 892/KOL/2023 Assessment Years: 2012-13, 2016-17, 2017-18 & 2018-19 ACIT, Circle-7(1), Kolkata........................................Appellant Vs. Damodar Valley Corporation……….…………………..Respondent [PAN: AABCD 0541 M] Appearances: Department represented by: Sh. Rakesh Kumar Das, CIT, D/R. Assessee represented by: Sh. N.S. Saini, A/…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), KOLKA, KOLKATA vs. DAMODAR VALLEY CORPORATION, KOLKATA

ITA 890/KOL/2023[2016-2017]Status: DisposedITAT Kolkata30 Nov 2023AY 2016-2017

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 115JSection 143(2)Section 211Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 889, 890, 891 & 892/KOL/2023 Assessment Years: 2012-13, 2016-17, 2017-18 & 2018-19 ACIT, Circle-7(1), Kolkata........................................Appellant Vs. Damodar Valley Corporation……….…………………..Respondent [PAN: AABCD 0541 M] Appearances: Department represented by: Sh. Rakesh Kumar Das, CIT, D/R. Assessee represented by: Sh. N.S. Saini, A/…

ASSISTANT COMMISSIONER OF INCOME, CIRCLE - 7(1), KOLKATA, KOLKATA vs. DAMODAR VALLEY CORPORATION, KOLKATA

ITA 889/KOL/2023[2012-2013]Status: DisposedITAT Kolkata30 Nov 2023AY 2012-2013

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 115JSection 143(2)Section 211Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 889, 890, 891 & 892/KOL/2023 Assessment Years: 2012-13, 2016-17, 2017-18 & 2018-19 ACIT, Circle-7(1), Kolkata........................................Appellant Vs. Damodar Valley Corporation……….…………………..Respondent [PAN: AABCD 0541 M] Appearances: Department represented by: Sh. Rakesh Kumar Das, CIT, D/R. Assessee represented by: Sh. N.S. Saini, A/…

THE COMMISSIONER OF INCOME-TAX vs. M/S. ING VYSYA BANK LTD

In the result, these appeals fail and are

ITA/312/2015HC Karnataka27 Jun 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JUNE, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE C.M. POONACHA I.T.A NO. 350 OF 2015 C/W I.T.A NO. 309 OF 2015 I.T.A NO. 312 OF 2015 IN I.T.A NO. 350 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(4) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE - 560 001. …APPELLANTS (BY SHRI. K.V. ARAVIND, ADVOCATE) AND: M/s ING VYSYA BANK LTD. ING VYSYA HOUS…

THE COMMISSIONER OF INCOME-TAX vs. M/S. ING VYSYA BANK LTD

In the result, these appeals fail and are

ITA/309/2015HC Karnataka27 Jun 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JUNE, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE C.M. POONACHA I.T.A NO. 350 OF 2015 C/W I.T.A NO. 309 OF 2015 I.T.A NO. 312 OF 2015 IN I.T.A NO. 350 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(4) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE - 560 001. …APPELLANTS (BY SHRI. K.V. ARAVIND, ADVOCATE) AND: M/s ING VYSYA BANK LTD. ING VYSYA HOUS…

THE COMMISSIONER OF INCOME TAX vs. M/S ING VYSYA BANK LTD

In the result, these appeals fail and are

ITA/350/2015HC Karnataka27 Jun 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JUNE, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE C.M. POONACHA I.T.A NO. 350 OF 2015 C/W I.T.A NO. 309 OF 2015 I.T.A NO. 312 OF 2015 IN I.T.A NO. 350 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(4) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE - 560 001. …APPELLANTS (BY SHRI. K.V. ARAVIND, ADVOCATE) AND: M/s ING VYSYA BANK LTD. ING VYSYA HOUS…

THE PR COMMISSIONER OF INCOME TAX CIT(A) vs. M/S SOUTH CANARA DISTRICT

The appeal stands dismissed

ITA/115/2016HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 145Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS. JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.115/2016 BETWEEN: 1. The Pr. Commissioner of Income-tax, CIT(A) C.R.Building, Attavara, Mangaluru-575 001. 2. The Asst. Commissioner of Income-tax, Circle-1(1), C.R.building, Attavara, Mangaluru-575 001. … APPELLANTS (By Sri K.V.Aravind, Adv.) AND: M/s. South Canara District, Central Co-operative Bank Ltd., Sadashiva Sahakara Sadana, K.S.Rao Road, Mangaluru-575 00…

THE PR COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S SOUTH CANARA DISTRICT

The appeal stands dismissed

ITA/393/2016HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 145Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS. JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.393/2016 BETWEEN: 1. The Pr. Commissioner of Income-tax, CIT(A) C.R.Building, Attavara, Mangaluru-575 001. 2. The Asst. Commissioner of Income-tax, Circle-2(1), C.R.building, Attavara, Mangaluru-575 001. … APPELLANTS (By Sri K.V.Aravind, Adv.) AND: M/s. South Canara District, Central Co-operative Bank Ltd., Sadashiva Sahakara Sadana, K.S.Rao Road, Mangaluru-575 00…

THE PR COMMISSIONER OF INCOME TAX CIT(A) vs. M/S SOUTH CANARA DISTRICT

The appeal stands dismissed

ITA/116/2016HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 145Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS. JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.116/2016 BETWEEN: 1. The Pr. Commissioner of Income-tax, CIT(A) C.R.Building, Attavara, Mangaluru-575 001. 2. The Asst. Commissioner of Income-tax, Circle-1(1), C.R.building, Attavara, Mangaluru-575 001. … APPELLANTS (By Sri K.V.Aravind, Adv.) AND: M/s. South Canara District, Central Co-operative Bank Ltd., Sadashiva Sahakara Sadana, K.S.Rao Road, Mangaluru-575 00…