M/s Catholic Syrian Bank Ltd. v. CIT

18 Taxmann.com 282Supreme Court of India2012#4694 most cited
25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(2)Section 37(1)

Issues it is cited on

section 36(2)(v)section 3asection 2(26)section 129(1)section 2(17)section 46section 36(2)(i)section 4asection 2(9)section 5(c)section 61section 36(i)

Judgments citing M/s Catholic Syrian Bank Ltd. v. CIT

ELCOME TECHNOLOGIES PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, MUMBAI

Appeal of the assessee is partly allowed

ITA 6188/MUM/2025[2018-19]Status: DisposedITAT Mumbai09 Dec 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Himanshu Joshi, Sr.-DR
Section 250Section 250(4)Section 37Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 6188/Mum/2025 (Assessment Year: 2018-19) Elcome Technologies Pvt. Ltd., DCIT, CC-15(1),, 6, Ground Floor, Raheja Arcade, Aayakar Bhavan, M.K. Road, Plot No. 61, Sector 11 CBD Belapur, Vs. Mumbai-400020. Konkan Bhawan, Thane-400016. PAN: AAACE7023Q Assessee) : Revenue) : Shri Viksit Bhargava a/w Shri Assessee by Kalpesh Unadkat, AR Revenue by : Shri Himanshu Joshi, Sr.-DR Date of Hearing 02.12.2025 : Date of Pronouncement : 09.12.2025 O R D E R Per Padmavathy S, AM: This appeal by the assessee is a…

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

…rders. They are binding on all\nincome-tax authorities as per section 119(1) of the Act and the settled\nlaw laid down by the Hon’ble Supreme Court in several cases, including\nUCO Bank v. CIT (1999) 104 Taxman 547 (SC) and Catholic Syrian Bank\nv. CIT (2012) 18 Taxmann.com 282 (SC). The learned AR emphasized\nthat circulars and instructions issued by the Board are binding on the tax\nauthorities and cannot be ignored, especially when they grant\nadministrative relief to the taxpayer.\n8.4.3 It was pointed out that in the case of the appellant, the\nprohibitory orders under section 132(3) of the Act were issued o…

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

…rders. They are binding on all\nincome-tax authorities as per section 119(1) of the Act and the settled\nlaw laid down by the Hon’ble Supreme Court in several cases, including\nUCO Bank v. CIT (1999) 104 Taxman 547 (SC) and Catholic Syrian Bank\nv. CIT (2012) 18 Taxmann.com 282 (SC). The learned AR emphasized\nthat circulars and instructions issued by the Board are binding on the tax\nauthorities and cannot be ignored, especially when they grant\nadministrative relief to the taxpayer.\n\n8.4.3 It was pointed out that in the case of the appellant, the\nprohibitory orders under section 132(3) of the Act were issued…

JCIT(OSD) CORPORATE CIRCLE-1(1), CHENNAI vs. INDIAN BANK, CHENNAI

ITA 527/CHNY/2023[2018-19]Status: DisposedITAT Chennai20 Nov 2024AY 2018-19
Section 250Section 36(1)(vii)Section 36(1)(viia)

…ITA No.516, 517, 526 and 527 /Chny/2024 आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.516, 517, 526 and 527 /Chny/2023 निर्धारण वर्ष /Assessment Years: 2015-16, 2016-17, 2017-18 & 2018-19 Joint Commissioner of Income Tax(OSD), Corporate Circle-1(1), Chennai (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Assessee by सुनवाई की तारीख/Date of Hearing घोषणा की तारीख /Date of Pronouncement…

JCIT(OSD) CORPORATE CIRCLE-1(1), CHENNAI vs. INDIAN BANK, CHENNAI

ITA 526/CHNY/2023[2017-18]Status: DisposedITAT Chennai20 Nov 2024AY 2017-18
Section 250Section 36(1)(vii)Section 36(1)(viia)

…:1: ITA No.516, 517, 526 and 527 /Chny/2024 आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.516, 517, 526 and 527 /Chny/2023 निर्धारण वर्ष /Assessment Years: 2015-16, 2016-17, 2017-18 & 2018-19 Joint Commissioner of Income M/s.Indian Bank, Tax(OSD), No.254-260, Avvai Shunmugam Salai, Corporate Circle-1(1), Royapettah, Chennai Chennai-600 041. Erode. [PAN: AAACI1607G] (अपीलार्थी/Appe…

JCIT(OSD) CORPORATE CIRCLE-1(1), CHENNAI vs. INDIAN BANK, CHENNAI

ITA 517/CHNY/2023[2016-17]Status: DisposedITAT Chennai20 Nov 2024AY 2016-17

Bench: Shri Aby T Varkey & Shri Amitabh Shukla

Section 250Section 36(1)(vii)Section 36(1)(viia)

…ITA No.516, 517, 526 and 527 /Chny/2024 आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.516, 517, 526 and 527 /Chny/2023 निर्धारण वर्ष /Assessment Years: 2015-16, 2016-17, 2017-18 & 2018-19 Joint Commissioner of Income Tax(OSD), Corporate Circle-1(1), Chennai (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Assessee by सुनवाई की तारीख/Date of Hearing घोषणा की तारीख /Date of Pronounce…

JCIT(OSD) CORPORATE CIRCLE-1(1), CHENNAI vs. INDIAN BANK, CHENNAI

ITA 516/CHNY/2023[2015-16]Status: DisposedITAT Chennai20 Nov 2024AY 2015-16
For Appellant: Shri M.Sanjeev Aditya, C.AFor Respondent: Ms.Nayani Swapna, CIT
Section 250Section 36(1)(vii)Section 36(1)(viia)

…ITA No.516, 517, 526 and 527 /Chny/2024 आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.516, 517, 526 and 527 /Chny/2023 निर्धारण वर्ष /Assessment Years: 2015-16, 2016-17, 2017-18 & 2018-19 Joint Commissioner of Income Tax(OSD), Corporate Circle-1(1), Chennai M/s.Indian Bank, No.254-260, Avvai Shunmugam Salai, Royapettah, Chennai-600 041. Erode. [PAN: AAACI1607G] (अपीलार्थी/Appellan…

TMILNAD MERCANTILE BANK LIMITED,TUTICORIN vs. ACIT, CIRCLE-1, , TIRUNELVELI

In the result, appeal filed by the assessee stands allowed

ITA 788/CHNY/2024[2010-11]Status: DisposedITAT Chennai09 Oct 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.788/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 V. M/S. Tamilnad Mercantile Bank Ltd., The Acit, 57 V E Road, Circle-1, Tuticorin Central Bus Stand, Tirunelveli. S.O. Thoothukudi, Tuticorin-628 002. [Pan: Aaact 5558 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(1)Section 143(3)Section 147Section 148Section 36(1)Section 36(1)(viia)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.788/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 v. M/s. Tamilnad Mercantile Bank Ltd., The ACIT, 57 V E Road, Circle-1, Tuticorin Central Bus Stand, Tirunelveli. S.O. Thoothukudi, Tuticorin-628 002. [PAN: AAACT 5558 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से…

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 464/HYD/2023[2010-11]Status: DisposedITAT Hyderabad29 Jul 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 463/HYD/2023[2014-15]Status: DisposedITAT Hyderabad29 Jul 2024AY 2014-15

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 462/HYD/2023[2013-14]Status: DisposedITAT Hyderabad29 Jul 2024AY 2013-14

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 461/HYD/2023[2012-13]Status: DisposedITAT Hyderabad29 Jul 2024AY 2012-13

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 460/HYD/2023[2011-12]Status: DisposedITAT Hyderabad29 Jul 2024AY 2011-12

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE CO OPERATIVE BANK LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 241/HYD/2018[2009-10]Status: DisposedITAT Hyderabad29 Jul 2024AY 2009-10

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE COOPERATIVE BANK LIMITED,HYDERABAD vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 1796/HYD/2017[2008-09]Status: DisposedITAT Hyderabad29 Jul 2024AY 2008-09

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

TAMILNADU MERCANTILE BANK LTD,TUTICORIN vs. DCIT,C-1,, TUTICORIN

The appeal stand partly allowed for statistical purposes

ITA 542/CHNY/2021[2017-18]Status: DisposedITAT Chennai08 Sept 2023AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.542/Chny/2021 (िनधा)रण वष) / Assessment Year: 2017-18) Tamilnad Mercantile Bank Limited Dcit बनाम 57, Victoria Extension Road, Circle-1 / Vs. Tuticorin-628 002. Tuticorin. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaact-5558-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Mohan Reddy (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 02-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 08-09-2023 आदेश / O R D E R

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Mohan Reddy (CIT)-Ld. DR
Section 143(3)Section 14ASection 36(1)Section 36(1)(viia)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.542/Chny/2021 (िनधा)रण वष) / Assessment Year: 2017-18) Tamilnad Mercantile Bank Limited DCIT बनाम 57, Victoria Extension Road, Circle-1 / Vs. Tuticorin-628 002. Tuticorin. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACT-5558-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri S. Sridhar (Advocate)-Ld.AR " थ"कीओरसे/Respondent…

THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2(1), RAJKOT-GUJARAT vs. CITIZENS CO. OP. BANK LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

ITA 102/RJT/2017[2013-14]Status: DisposedITAT Rajkot14 Dec 2022AY 2013-14
For Appellant: Shri Ankit Anadkat, A.RFor Respondent: Shri K.L. Solanki, Sr. Sr. D.R
Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 101 & 102/Rjt/2017 Assessment Year 2012-13 & 2013-14 The ACIT, Citizens Co.Op Bank Ltd. Circle-2(1), Near Mahatma Gandhi Rajkot Vs Vidhyalaya, Jawahar (Appellant) Road, Rajkot-360001 PAN: AAAAC0325K (Respondent) Assessee by: Shri Ankit Anadkat, A.R. Revenue by: Shri K.L. Solanki, Sr. Sr. D.R. Date of hearing : 30-11-2022 Date of pronouncement : 23-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMB…

THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2(1), RAJKOT-GUJARAT vs. CITIZENS CO. OP. BANK LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

ITA 101/RJT/2017[2012-13]Status: DisposedITAT Rajkot14 Dec 2022AY 2012-13
For Appellant: Shri Ankit Anadkat, A.RFor Respondent: Shri K.L. Solanki, Sr. Sr. D.R
Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 101 & 102/Rjt/2017 Assessment Year 2012-13 & 2013-14 The ACIT, Citizens Co.Op Bank Ltd. Circle-2(1), Near Mahatma Gandhi Rajkot Vs Vidhyalaya, Jawahar (Appellant) Road, Rajkot-360001 PAN: AAAAC0325K (Respondent) Assessee by: Shri Ankit Anadkat, A.R. Revenue by: Shri K.L. Solanki, Sr. Sr. D.R. Date of hearing : 30-11-2022 Date of pronouncement : 23-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMB…

THE DHARMAPURI DISTRICT CENTRAL CO-OP. BANK LTD.,DHARMAPURI vs. JCIT, SALEM

The appeal stand partly allowed for statistcial purposes to the extent indicated in the order

ITA 1188/CHNY/2016[2008-09]Status: DisposedITAT Chennai13 Jul 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.1188/Chny/2016 (िनधा1रण वष1 / Assessment Year: 2008-09) The Dharmapuri District Central Jcit बनाम/ Co-Operative Bank Ltd. Range-Iii No.81/10H, Bye Pass Road, Salem. Vs. Dharmapuri – 636 701 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaaat-3148-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee By : Shri T. Vasudevan (Advocate) – Ld. Ar ""थ" की ओरसे/Revenue By : Shri Arv Sreenivasan (Addl.Cit) – Ld. Dr सुनवाई की तारीख/ : 19-04-2022 Date Of Hearing घोषणा की तारीख / : 13-07.2022 Date Of Pronouncement

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl.CIT) – Ld. DR
Section 143(3)Section 147Section 234BSection 36Section 36(1)(viia)

…from the decision of Hon’ble High Court of Madras in Cuddalore District Central Cooperative Bank Ltd. V/s DCIT (130 Taxmann.com 239; 14/06/2021). The Hon’ble Court, after considering the decision of Hon’ble Supreme Court in Catholic Syrian Bank Ltd. V/s CIT (18 Taxmann.com 282), held as under: - 19. In the present case, the respondent has stated clearly that the provision for bad and doubtful debts is under section 36 (1) (viia). Unless amount of bad and doubtful debts is debited to the provision for bad and doubtful debts account and the deduction admissible u/s.36 (1) (vii) is limited to the amount by which su…

DCIT, TRICHY vs. THE PUDUKOTTAI DISTRICT CENTRAL CO-OPERATIVE BANK LIMITED, PUDUKKOTTAI

The appeal stand allowed in terms of our above order

ITA 1198/CHNY/2017[2009-10]Status: DisposedITAT Chennai08 Jun 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sathianarayanan (Advocate)-Ld. ARFor Respondent: Shri M. Rajan (CIT) – Ld. DR
Section 143(3)Section 36Section 36(1)(viia)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद5 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद5 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1198/Chny/2017 (िनधा3रणवष3 / Assessment Year: 2009-10) DCIT The Pudukottai District Central बनाम/ Circle -3(1), Co-operative Bank Limited No. 44, Williams Road, T.S. No. 834-836, East Main Street, Vs. Cantonment, Trichy – 620 001. Pudukottai – 622 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATT-0623-Q (अपीलाथ"/Appellant) : (""थ…

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