DCIT RG. 3(1), Mumbai vs. M/S. I.C.I.C.I. Ltd., Mumbai
In the result, assessee’s appeals as well as Revenue’s appeals, all are allowed partly for statistical purposes as indicated above
ITA 4826/MUM/2004[2000-2001]Status: DisposedITAT Mumbai31 Jan 2017AY 2000-2001
Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Icici Bank Ltd, (Erstwhile Icici Ltd.), Vs. D.C.I.T, Range 3 (1), Icici Bank Towers, Bandra Kurla Aayakar Bhavan, Mumbai-20 Complex, Bandra (East), Mumbai -51 Pan: Aaact 1398K Appellant .. Respondent D.C.I.T, Range 3 (1), Vs. Icici Bank Ltd, (Erstwhile Icici Aayakar Bhavan, Mumbai-20 Ltd.), Icici Bank Towers, Bandra Kurla Complex, Bandra (East), Mumbai -51. Pan: Aaact 1398K Appellant .. Respondent
Section 143(3)
…ara 9.2 as under: - “9.2 With the assistance of the parties, it is noted by us that in A.Ys. 1995-96 and 1996-97 this issue has already been decided by the Tribunal. In A.Y. 1995-96, the Tribunal decided this issue vide its order dated 15-09-2007 reported in 115 ITD 25 (Mum). It is further noticed by us that in A.Y.1996-97 in ITA No.4109/Mum/2001 vide order dt. September 9, 2015 the Tribunal decided this issue in favour of the assessee following the order for A. Y. 1995-96 and also following the order for A. Y. 1998-99. No distinction has been made before us in the facts or legal position with regard to the issu…