Commissioner of Income Tax (LTU) v. State Bank of India

169 Taxmann.com 305Supreme Court of India2024#3143 most cited

What is Commissioner of Income Tax (LTU) v. State Bank of India authority for?

The Supreme Court may not interfere in an appeal if the High Court followed a precedent on similar facts, particularly when that precedent has been further upheld.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Commissioner of Income Tax (LTU) v. State Bank of India · 2024 · SC · section 271(1)(c) · penalty proceedings · furnishing inaccurate particulars · penalty under section 271(1)(c) · CIT Manjunatha Cotton and Ginning Factory · CIT v. SSA's Emerald Meadows · non-application of mind

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 139(1)Section 147Section 148Section 250Section 68

Issues it is cited on

section 271(c)penalty proceedings initiatedfurnishing inaccurate particulars of incomepenalty under section 271(1)(c)furnishing inaccurate particularsprincipal commissioner of income-taxnon-application of mindpenalty u/s 271(1)(c)section 274concealment of incomesection 40(a)(ia)levy of penalty

Judgments citing Commissioner of Income Tax (LTU) v. State Bank of India

Dwarka Cement Works Limited(Converted Into Dwarka Cement Works LLP W.E.F 15-09-2022), Mumbai vs. The Income Tax Officer, Ward-6(2)(1), Mumbai

ITA 6706/MUM/2025[2015-2016]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-2016

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

Section 139(1)Section 143(3)Section 148Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 6706/Mum/2025 (Assessment Year: 2015-16) Dwarka Cement Works Limited (converted into Dwarka Cement Works LLP w.e.f. 15.09.2022) 304, Arun Chambers, Tardeo, Mumbai Central, Mumbai-400 034 ITO Ward-6(2)(1), Room No. 510, Vs. Aayakar Bhavan, Maharshi Karve Road, Mumbai 400 020 PAN/GIR No. AAACD2955L (Applicant) (Respondent) Assessee by Shri Satish Mody, Ld. AR Revenue by Shri Annavaram Kosuri, Ld. DR Date of Hearing 19.02.2026 Date of Pronouncement 23.02.2026 आदे…

DCIT, Circle-1, Ranchi vs. Central Coalfield Ltd, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 223/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2026AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT, Circle-1, Ranchi vs. Central Coalfields Limited, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 220/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2026AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT, Circle-1, Ranchi vs. Central Coalfield Ltd, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 218/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Feb 2026AY 2011-12

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT, Circle-1, Ranchi vs. Central Coalfields Ltd, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 217/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

M/S. Central Coalfields Ltd., Ranchi vs. DCIT Circle-1, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 213/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2026AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

M/S. Central Coalfields Ltd., Ranchi vs. DCIT Circle-1, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 212/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2026AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

M/S. Central Coalfields Ltd., Ranchi vs. DCIT Circle-1, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 211/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Feb 2026AY 2011-12

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

M/S. Central Coalfields Ltd., Ranchi vs. DCIT Circle-1, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 210/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 210/Ran/2024 (Assessment Year-2010-11) M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Ranchi-834001 (Jharkhand) Vs. Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Circle-1, Ranchi. Appellant/ Revenue Vs. Central Coalfield Ltd., 4th Floor, Central revenue Building Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Respondent/ Assessee Assessee represented by Shri M.K. Chowd…

M/S. Central Coalfields Ltd., Ranchi vs. DCIT Circle-1, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 209/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

M/S. Central Coalfields Ltd., Ranchi vs. DCIT Circle-1, Ranchi

In the result, appeal of the assessee is allowed

ITA 208/RAN/2024[2008-09]Status: DisposedITAT Ranchi20 Feb 2026AY 2008-09

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 14ASection 2Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. This appeal filed by the assessee is directed against the order of the National Fa…

M/S. Central Coalfields Ltd., Ranchi vs. DCIT Circle-1, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 207/RAN/2024[2006-07]Status: DisposedITAT Ranchi20 Feb 2026AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT, Circle-1, Ranchi vs. Central Coalfield Ltd, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 206/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT, Circle-1Ranchi, Ranchi vs. Central Coalfield Ltd, Ranchi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 163/RAN/2024[2006-07]Status: DisposedITAT Ranchi20 Feb 2026AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

Bank of Baroda, Mumbai vs. Assistant Commissioner of Income Tax Circle 2(1)(1), Mumbai

ITA 1913/MUM/2025[2015-16]Status: DisposedITAT Mumbai14 Oct 2025AY 2015-16

Bench: Smt. Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am) Bank Of Baroda Acit-2(1)(1) Baroda Corporate Centre Room 561, 5Th Floor Corporate Accounts & Vs. Aayakar Bhavan Taxation Department, 2Nd M.K. Road Floor, C-26, G-Block Churchgate Bandra Kurla Complex Mumbai-400 020. Bandra-E, Mumbai-400 051. Pan : Aaacb1534F Appellant Respondent

For Respondent: Shri C. Naresh & Shri
Section 115JSection 143(3)Section 14ASection 263Section 36(1)(viii)

…Ld. PCIT passed under section 263 of the Act since no enquiry was conducted by Ld. AO. During the proceedings before ITAT, Ld. AR of the appellant bank relied on the order of ITAT, Mumbai Special Bench in the case of Union Bank of India Vs. DCIT LTU(2)(2014) 166 Taxmann.com 207(Mum)(SB) dated 6.9.2024 where the Special Bench has held that section 115JB are not applicable to appellant bank and hence pleaded that the addition made by Ld. AO be deleted. 5. Ld. DR relied on the orders of Ld. PCIT under section 263 of the Act, ITAT order in appellant bank’s own case for this relevant assessment year and ITAT Hyderab…

Amritabhagwati Tradewing Pvt. Ltd., Mumbai vs. DCIT, Central Circle - 2(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4802/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Sept 2025AY 2012-13

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Neeraj Mangla (virtually appear)For Respondent: Shri Surendra Mohan (SR DR)
Section 143(3)Section 250Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4802/Mum/2025 (Assessment Year: 2012-13) Amritabhagwati Tradewing Pvt. vs DCIT, Central Circle-2(2), Mumbai Ltd, 11, Anand Mangal Shanti Nagar CHS Ltd, Jain Mandir Road, Sector 3, Mira Road (East), Thane-401 107 PAN: AACCA5856B APPELLANT RESPONDENT Assessee by : Shri Neeraj Mangla (virtually appear) Respondent by : Shri Surendra Mohan (SR DR) Date of hearing : 11/09/2025 Date of pronouncement : 17/09/2025 O R D E R Per Anikesh Banerjee (JM): Th…

Oriental Relays LLP (Successor to Oriental Relays Pvt. Ltd.), Kolkata vs. A.C.I.T., Circle - 8(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1574/KOL/2024[2016-2017]Status: DisposedITAT Kolkata29 Jul 2025AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Oriental Relays Llp Pan No. Aahfo5108L Acit, Circle 8(2), (Successor To Oriental Relays Aaykar Bhavan, P7, Pvt. Ltd Pan No. Aaaco3456H) Chowringhee Square, Vs. 2Nd Floor, S.B. Tower, 37 Kolkata-700069, West Bengal Shakespeare Sarani, Kolkata-700017, West Bengal (Respondent) (Appellant)

For Appellant: Shri Shreya Loyalka, ARFor Respondent: Shri Manoj Kumar Pati, DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Oriental Relays LLP PAN No. AAHFO5108L ACIT, Circle 8(2), (Successor to Oriental Relays Aaykar Bhavan, P7, Pvt. ltd PAN No. AAACO3456H) Chowringhee Square, Vs. 2nd Floor, S.B. Tower, 37 Kolkata-700069, West Bengal Shakespeare Sarani, Kolkata-700017, West Bengal (Respondent) (Appellant) Assessee by : Shri Shreya Loyalka, AR Revenue by : Shri Manoj Kumar Pati, DR Date of hearing: 17.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the asse…

United Bank of India, Kolkata vs. DCIT, Ltu, Circle - 1, Kolkata

In the result, the Revenue’s appeal is dismissed (ITA No

ITA 428/KOL/2018[2013-14]Status: DisposedITAT Kolkata23 Jul 2025AY 2013-14

Bench: the ITAT. The grounds may be extracted for reference:

Section 115JSection 14ASection 15JSection 211Section 250Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 428/KOL/2018 (Assessment Year 2013-2014) United Bank of India, 16, Old Court House Street, 4th Floor, Kolkata - 700001 [PAN: AAACU5624P] ……..…...…………….... Appellant vs. DCIT, LTU, Circle-1, Kolkata, 110, Shantipally, Aayakar Poorva, Kolkata – 700107 ................................. Respondent I.T.A. No. 215/KOL/2018 (Assessment Year 2013-2014) DCIT/ACIT, LTU-1, Kolkata, 9th Floor, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata - 700107 ……..…...………………

DCIT/ACIT, Ltu - 1, Kolkata vs. M/S. United Bank of India, Kolkata

In the result, the Revenue’s appeal is dismissed (ITA No

ITA 215/KOL/2018[2013-14]Status: DisposedITAT Kolkata23 Jul 2025AY 2013-14

Bench: the ITAT. The grounds may be extracted for reference:

Section 115JSection 14ASection 15JSection 211Section 250Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 428/KOL/2018 (Assessment Year 2013-2014) United Bank of India, 16, Old Court House Street, 4th Floor, Kolkata - 700001 [PAN: AAACU5624P] ……..…...…………….... Appellant vs. DCIT, LTU, Circle-1, Kolkata, 110, Shantipally, Aayakar Poorva, Kolkata – 700107 ................................. Respondent I.T.A. No. 215/KOL/2018 (Assessment Year 2013-2014) DCIT/ACIT, LTU-1, Kolkata, 9th Floor, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata - 700107 ……..…...………………

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 742/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2013-14

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Asst. Years 722/Ahd/2023 TO 728/Ahd/2023 2012-13 TO 2018-19 735/Ahd/2023 TO 740/Ahd/2023 2012-13, 2014-15 to 2018-19 & 742/Ahd/2023 2013-14 Respondent National Dairy Development Board Post Box No. 40, Jagnath Mahadev Mandir, Anand-388001, Gujarat ACIT, Anand Circle, Anand Dy. CIT, Anand Circle, Anand National Dairy Development Board Post Box No. 40, Jagnath Mahadev Mandir, Anand-388001, Gujarat PAN AABCN2029C Assessee Represented by: Shri Milin Mehta, Sh…