PCIT v. Punjab National Bank

ACIT, CIRCLE-2(1)(1), MUMBAI vs. M/S BANK OF INDIA, MUMBAI

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1451/MUM/2023 Assessment Year : 2016-17 Bank of India, 8th Floor, Taxation Department, Star House, C-5, G-Block, Bandra – Kurla Complex, Bandra (East) Mumbai – 400051 PAN: AAACB0472C v/s Appellant Assistant Commissioner of Income Tax – 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, Mumbai - 400020 Respondent ITA No.1547/MUM/2023 Assessment Year : 2016-17 Assistant Commissioner of Income Tax 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, Mumbai - 400020 Bank…

ACIT, CIRCLE-2(1)(1), MUMBAI vs. M/S BANK OF INDIA, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018-

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailita No.1452/Mum/2023 Assessment Year : 2016-17 Assessment Year : 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1452/MUM/2023 Assessment Year : 2016-17 Assessment Year : 2018-19 Bank of India, 8th Floor, Taxation Department, Star House, C-5, G-Block, Bandra – Kurla Complex, Bandra (East) ……………. Appellant Mumbai – 400051 PAN: AAACB0472C v/s Assistant Commissioner of Income Tax – 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, ……………. Respondent Mumbai – 400020 ITA No.1548/MUM/2023 Assessment Year : 2016-17 Assessment Year : 2018-19 Assistant Commissioner of Income Tax…

BANK OF INDIA,MUMBAI vs. THE NATIONAL FACELESS ASSESSMENT CENTRE, MUMBAI

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1451/MUM/2023 Assessment Year : 2016-17 Bank of India, 8th Floor, Taxation Department, Star House, C-5, G-Block, Bandra - Kurla Complex, Bandra (East) Mumbai – 400051 PAN: AAACB0472C v/s Appellant Respondent Assistant Commissioner of Income Tax – 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, Mumbai - 400020 ITA No.1547/MUM/2023 Assessment Year : 2016-17 Assistant Commissioner of Income Tax 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, Mumbai – 400020 Bank of…

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

In the result, the appeal by the Revenue for the assessment year 2018-

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailita No.1452/Mum/2023 Assessment Year : 2016-17 Assessment Year : 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1452/MUM/2023 Assessment Year : 2016-17 Assessment Year : 2018-19 Bank of India, 8th Floor, Taxation Department, Star House, C-5, G-Block, Bandra – Kurla Complex, Bandra (East) ……………. Appellant Mumbai – 400051 PAN: AAACB0472C v/s Assistant Commissioner of Income Tax – 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, ……………. Respondent Mumbai – 400020 ITA No.1548/MUM/2023 Assessment Year : 2016-17 Assessment Year : 2018-19 Assistant Commissioner of Income Tax…

ACIT, CIRCLE-2(1)(1), MUMBAI vs. M/S BANK OF INDIA, MUMBAI

In the result, appeal of the revenue is dismissed

Bench: MS. SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Bank Of India Assistant Commissioner of 8th Floor, Income-tax-2(1)(1), Taxation Department, Star Mumbai Vs. House, C-5, 'G'-Block, BKC, Bandra (E), Mumbai - 400051 (PAN: AAACB0472C) (Assessee) (Respondent) Assessment Year: 2013-14 Assistant Commissioner of Bank Of India Income-tax-2(1)(1), 8th Floor, Mumbai Vs. Taxation Department, Star House, C-5, 'G'-Block, BKC, Bandra (E), Mumbai - 400051 (PAN: AAACB0472C) (Appellant) (Respondent) Pres…

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

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1397/MUM/2023 Assessment Year: 2013-14 Bank Of India 8th Floor, Taxation Department, Star House, C-5, 'G'-Block, BKC, Bandra (E), Mumbai - 400051 (PAN: AAACB0472C) (Assessee) Vs. Assistant Commissioner of Income-tax-2(1)(1), Mumbai (Respondent) ITA No. 1549/MUM/2023 Assessment Year: 2013-14 Assistant Commissioner of Income-tax-2(1)(1), Mumbai Bank Of India 8th Floor, Vs. Taxation Department, Star House, C-5, 'G'-Block, BKC, Bandra (E), Mumbai - 40005…

HINCON HOLDINGS LIMITED,MUMBAI vs. ITO, WARD 15(2)(1), MUMBAI

In the result, the appeal filed by the assessee stands allowed for statistical purposes

Bench: Hon’Ble Shri Sandeep Gosainhincon Holdings Ltd Vs. Ito, Ward 15(2)(1) Hincon House, Lbs Marg Mumbai. Vikhroli (W), Mumbai – 400 083 Pan/Gir No. Aaach2592M (Applicant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Hincon Holdings Ltd Vs. ITO, Ward 15(2)(1) Hincon House, LBS Marg Mumbai. Vikhroli (W), Mumbai – 400 083 PAN/GIR No. AAACH2592M (Applicant) (Respondent) Assessee by Ms. Priyanka Jain Revenue by Shri Pravin Salunkhe, Sr. DR Date of Hearing 11.11.2025 Date of Pronouncement 15.12.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 25.09.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre,…

JCIT OSD CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\nHDFC Bank Limited\nv/s.\nDeputy Commissioner of\nHDFC Bank House, Senapati\nबनाम\nIncome Tax - 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra\nNo. 552, Aaykar Bhavan, New\nMarine Lines, Mumbai\n400020, Maharashtra\nAppellant/अपीलार्थी\n.. \nRespondent/प्रतिवादी\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H\nITA No. 2259/…

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH,\nMUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\nHDFC Bank Limited\nv/s. Deputy Commissioner of\nHDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra\nNo. 552, Aaykar Bhavan, New\nMarine Lines, Mumbai\n400020, Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H\nRespondent/प्रतिवादी\nAppellant/अपीलार्थी\n..\nITA No. 2259/MUM/20…

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\nHDFC Bank Limited\nv/s. Deputy Commissioner of\nHDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra\nNo. 552, Aaykar Bhavan, New\nMarine Lines, Mumbai\n400020, Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H\nAppellant/अपीलार्थी\n..\nRespondent/प्रतिवादी\nITA No. 2259/MUM/202…

HDFC BANK LIMITED,MUMBAI vs. DCIT - 2 (3) (1) , MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\n\nHDFC Bank Limited\nv/s. Deputy Commissioner of\nHDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra\nNo. 552, Aaykar Bhavan, New\nMarine Lines, Mumbai\n400020, Maharashtra\n\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H\nAppellant/अपीलार्थी\n..\nRespondent/प्रतिवादी\n\nITA No. 2259…

HDFC BANK LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX - 2 (3) (1), MUMBAI

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\nHDFC Bank Limited\nv/s. Deputy Commissioner of\nHDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra\nNo. 552, Aaykar Bhavan, New\nMarine Lines, Mumbai\n400020, Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H\nRespondent/प्रतिवादी\nAppellant/अपीलार्थी\n..\nITA No. 2259/MUM/20…

G R N FINSEC PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Vikram Singh Yadav & Shri Sandeep Gosain

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Deputy Commissioner of Income Tax, 5329/Mum/2024 2015-16 Circle-1(1)(2), GRN Finsec Private 533, 5th Floor, Limited, Aayakar Bhavan, 815, Tulsiani Chambers, Maharshi Karve Road, 212, Nariman Point, Mumbai-400020. Mumbai-400021. Asst. [PAN: AAFCM2069R] Commissioner of 5341/Mum/2024 2016-17 Income Tax, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400020. Assessee by : Shri Madhur Agrawal & Shri Fenil Bhatt Revenue by : Shri Swapn…

G R N FINSEC PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 1(1)(2), MUMBAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Vikram Singh Yadav & Shri Sandeep Gosain

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Deputy Commissioner of Income Tax, 5329/Mum/2024 2015-16 Circle-1(1)(2), GRN Finsec Private 533, 5th Floor, Limited, Aayakar Bhavan, 815, Tulsiani Chambers, Maharshi Karve Road, 212, Nariman Point, Mumbai-400020. Mumbai-400021. Asst. [PAN: AAFCM2069R] Commissioner of 5341/Mum/2024 2016-17 Income Tax, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400020. Assessee by : Shri Madhur Agrawal & Shri Fenil Bhatt Revenue by : Shri Swapn…

DBS BANK LTD (DBS BANK LTD., INDIA BRANCHES NOW CONVERTED INTO DBS BANK INDIA LTD),MUMBAI vs. DCIT (INT TXT)-2(1)(2), MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, HON’BLE JUDICIAL MEMBER I.T.A. No. 3691/Mum/2023 Assessment Year: 2015-16 DBS Bank Ltd. Officer of the Deputy (DBS Bank Ltd. India branches Commissioner of Income Tax Vs (International taxation) -2(1)(2) now converted into wholly owned subsidiary DBS Bank India Limited) First Floor, Express Tower Nariman Point Mumbai - 400021 [PAN: AAACT 4652 J] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 4722/Mum/2023 Assessment Year: 2015-…

INFINA FINANCE PRIVATE LIMITED,MUMBAI vs. ACIT CIRCLE 2(2)(1), MUMBAI

In the result, the captioned appeals are allowed for statistical purposes

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER I.T.A. No. 413/Mum/2024 Assessment Year: 2020-2021 Infina Finance Private Limited NeAC, Delhi 7th Floor, Dani Corporate Park Vs 158 CST Road, Kalina Santacruz East Maharashtra - 400098 [PAN: AACCM1561D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 414/Mum/2024 Assessment Year: 2018-19 Infina Finance Private Limited ACIT, Circle-2(2)(1), Mumbai 7th Floor, Dani Corporate Park Vs 158 CST Road, Kalina Santac…

INFINA FINANCE PRIVATE LIMITED,MUMBAI vs. NEAC, DELHI

In the result, the captioned appeals are allowed for statistical purposes

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER I.T.A. No. 413/Mum/2024 Assessment Year: 2020-2021 Infina Finance Private Limited NeAC, Delhi 7th Floor, Dani Corporate Park Vs 158 CST Road, Kalina Santacruz East Maharashtra - 400098 [PAN: AACCM1561D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 414/Mum/2024 Assessment Year: 2018-19 Infina Finance Private Limited ACIT, Circle-2(2)(1), Mumbai 7th Floor, Dani Corporate Park Vs 158 CST Road, Kalina Santac…

ACIT, CIR-2(1)(1), MUMBAI vs. M/S. BANK OF INDIA, MUMBAI

The appeal is dismissed and appeal of assessee is allowed

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm M/S Bank Of India Acit, Circle 2(1)(1) Room No.575, 5Th Floor, C5 Block Star House, Bandra Kurla Complex, Aaykar Bhavan, Vs. M.K. Road, Bandra East, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacb0472C M/S Bank Of India Acit, Circle 2(1)(1) C5 Block Star House, Room No.575, 5Th Floor, Bandra Kurla Complex, Aaykar Bhavan, Vs. Bandra East, M.K. Road, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Assessee By : Mr . C Naresh Ca Revenue By : Shri Sanjay Deshmukh Cit Dr & Shri P D Chougule, Addl. Cit Date Of Hearing: 3/7/2023 & 08.12.2023 Date Of Pronouncement : 21.12.2023

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM M/s Bank of India ACIT, Circle 2(1)(1) Room No.575, 5th Floor, C5 Block Star House, Bandra Kurla Complex, Aaykar Bhavan, Vs. M.K. Road, Bandra East, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) PAN No. AAACB0472C M/s Bank of India ACIT, Circle 2(1)(1) C5 Block Star House, Room No.575, 5th Floor, Bandra Kurla Complex, Aaykar Bhavan, Vs. Bandra East, M.K. Road, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Assessee by : Mr . C Naresh CA Revenue by : Shri Sanjay Deshmukh…

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

The appeal is dismissed and appeal of assessee is allowed

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm M/S Bank Of India Acit, Circle 2(1)(1) Room No.575, 5Th Floor, C5 Block Star House, Bandra Kurla Complex, Aaykar Bhavan, Vs. M.K. Road, Bandra East, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacb0472C M/S Bank Of India Acit, Circle 2(1)(1) C5 Block Star House, Room No.575, 5Th Floor, Bandra Kurla Complex, Aaykar Bhavan, Vs. Bandra East, M.K. Road, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Assessee By : Mr . C Naresh Ca Revenue By : Shri Sanjay Deshmukh Cit Dr & Shri P D Chougule, Addl. Cit Date Of Hearing: 3/7/2023 & 08.12.2023 Date Of Pronouncement : 21.12.2023

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM M/s Bank of India ACIT, Circle 2(1)(1) Room No.575, 5th Floor, C5 Block Star House, Bandra Kurla Complex, Aaykar Bhavan, Vs. M.K. Road, Bandra East, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) PAN No. AAACB0472C M/s Bank of India ACIT, Circle 2(1)(1) C5 Block Star House, Room No.575, 5th Floor, Bandra Kurla Complex, Aaykar Bhavan, Vs. Bandra East, M.K. Road, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Assessee by : Mr . C Naresh CA Revenue by : Shri Sanjay Deshmukh…

BANK OF INDIA,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX-2(1)(1), MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.929/मुं/ 2023 ("न.व.2012-13) Bank Of India, 8Th Floor, Taxation Department, Star House, C-5, G.Block, Badra –Kurla Complex, Bandra (East), Mumbai 400 051 Pan: Aaacb-0472-C ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner Of Income Tax 2(1)(1),Mumbai. Mumbai. ..... ""तवाद"/Respondent आअसं.973/मुं/ 2023 ("न.व.2012-13) The Asstt. Commissioner Of Income Tax 2(1)(1),Mumbai. Mumbai. ...... अपीलाथ" /Appellant बनाम Vs. Bank Of India, 8Th Floor, Taxation Department, Star House, C-5, G.Block, Badra –Kurla Complex, Bandra (East), Mumbai 400 051 Pan: Aaacb-0472-C ..... ""तवाद"/Respondent Assessee By : Shri C. Naresh Revenue By : Shri H.N.Singh, Cit-Dr सुनवाई क" "त"थ/ Date Of Hearing : 27/06/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 28/06/2023

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.929/मुं/ 2023 ("न.व.2012-13) Bank of India, 8th Floor, Taxation Department, Star House, C-5, G.Block, Badra –Kurla Complex, Bandra (East), Mumbai 400 051 PAN: AAACB-0472-C ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner of Income Tax 2(1)(1),Mumbai. Mumbai. ..... ""तवाद"/Respondent आअसं.973/मुं/ 2023 ("न.व.2012-13) The Asstt. Commissioner of I…