Pr. CIT v. Shri Mahila Sewa Sahakari Bank Ltd.

72 Taxmann.com 117High Court2016#11817 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing Pr. CIT v. Shri Mahila Sewa Sahakari Bank Ltd.

JT.CIT.(OSD),CIRCLE-1(1)(1),, AHMEDABAD vs. AXIS BANK LIMITED,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 956/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Mar 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 852/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Axis Bank Limited, J.C.I.T., “Trishul”, 3Rd Floor, Vs. Circle-1(1)(1), Opp. Samtheshwar Mahadev, Ahmedabad. Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K

For Appellant: Shri S.N. Soparkar Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R

Section 133Section 14ASection 43D

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 852/AHD/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Axis Bank Limited, J.C.I.T., “Trishul”, 3rd Floor, Vs. Circle-1(1)(1), Opp. Samtheshwar Mahadev, Ahmedabad. Near Law Garden, Ellisbridge, Ahmedabad-380006. PAN: AAACU2414K And आयकर अपील सं./ITA No. 956/AHD/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 J.C.I.T.(OSD), Axis Bank Limited, Circle-1(1)(1), Vs. “Trishul”, 3rd Floo…

AXIS BANK LIMITED,,AHMEDABAD vs. JT.CIT.,CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 852/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Mar 2022AY 2015-16

For Appellant: Shri S.N. Soparkar Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R

Section 133Section 14ASection 43D

AXIS BANK LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-1 NOW CIRCLE-1(1)(1), AHMEDABAD

In the result appeal of the Revenue is partly allowed for statistical purposes

ITA 311/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Oct 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 311/Ahd/2016 2010-11 Axis Bank Limited, D.C.I.T., “Trishul”, 3Rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K 2. 2176/Ahd/2016 2011-12 Axis Bank Limited, D.C.I.T., “Trishul”, 3Rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K 3. 2173/Ahd/2016 2011-12 D.C.I.T., Axis Bank Limited, Circle-1(1)(1) Ahmedabad. Ahmedabad. Pan: Aaacu2414K 4. 165/Ahd/2017 2012-13 Axis Bank Limited, D.C.I.T., Ahmedabad. Circle-1(1)(1) Ahmedabad. Pan: Aaacu2414K 5. 287/Ahd/2017 2012-13 D.C.I.T., Axis Bank Limited, Circle-1(1)(1) Ahmedabad. Ahmedabad. Pan: Aaacu2414K 6-7 520 & 2013-14 Axis Bank Limited, D.C.I.T., 521/Ahd/2018 & Ahmedabad. Circle-1(1)(1) 2014-15 Ahmedabad. Pan: Aaacu2414K 8-9 604 & 605/ 2013-14 D.C.I.T., Axis Bank Limited, Ahd/2018 & Circle-1(1)(1) Ahmedabad. 2014-15 Ahmedabad. Pan: Aaacu2414K

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Smt. Urvashi Shodhan, and Shri Parin Shah,For Respondent: Shri Anshu Prakash, CIT.DR

Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 311/Ahd/2016 2010-11 Axis Bank Limited, D.C.I.T., “Trishul”, 3rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. PAN: AAACU2414K 2. 2176/Ahd/2016 2011-12 Axis Bank Limited, D.C.I.T., “Trishul”, 3rd Floor, Circle-1(1)(1) Opp. Samtheshwa…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 12,, PUNE vs. WESTERN MAHARASHTRA DEVELOPMENT CORPORATION LTD,, PUNE

In the result, the appeal filed by the Revenue is dismissed

ITA 899/PUN/2018[2013-14]Status: DisposedITAT Pune26 Oct 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपीऱ सं. / Ita No.899/Pun/2018 नििाारण वषा / Assessment Year : 2013-14 Dcit, Circle-12(2), .......अपीलाथी / Appellant Pune. बनाम / V/S. Western Maharashtra Development Corporation Limited, Kubera Chambers, 2Nd Floor, Dr. Rajendra Prasad Road, Shivajinagar, Pune-411005. ……प्रत्यथी / Respondent Pan : Aaacw1864B Revenue By : Shri S.P. Walimbe Assessee By : Shri Kishor Phadke

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.P. Walimbe

Section 143(3)Section 145(1)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपीऱ सं. / ITA No.899/PUN/2018 नििाारण वषा / Assessment Year : 2013-14 DCIT, Circle-12(2), .......अपीलाथी / Appellant Pune. बनाम / V/s. Western Maharashtra Development Corporation Limited, Kubera Chambers, 2nd Floor, Dr. Rajendra Prasad Road, Shivajinagar, Pune-411005. ……प्रत्यथी / Respondent PAN : AAACW1864B Revenue by : Shri S.P. Walimbe Assessee by : Shri Kishor Phadke सुनवाई की तारीख / Date of Hearing : 26.10.2021 घोष…

THE DY. COMMR. OF INCOME TAX, CIRCLE-3(1),, RAJKOT-GUJARAT vs. M/S SAURASHTRA GRAMIN BANK,, RAJKOT-GUJARAT

In the result, the appeal filed by the Revenue is dismissed

ITA 376/RJT/2016[2012-13]Status: DisposedITAT Rajkot25 Oct 2021AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royअपील सं./Ita No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/S. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot.

For Appellant: Ms A.D. Vyas, A.RFor Respondent: Shri

Section 43D

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER अपील सं./ITA No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/s. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot. PAN: AAHAS2116H (Applicant) (Respondent) Revenue by : Shri O.M. Prakash Singh, C.I.T.D.R Assessee by : Ms A.D. Vyas, A.R सुनवाई क" तारीख/Date of Hearing : 03/08/2021 घोषणा क" तारीख /Date of Pronouncement: 25/10/2021 आदेश/…

THE SINDHUDURG DIST CENTRAL CO.OP BANK LTD,,SINDHUDURG vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, KOLHAPUR

In the result, the appeal of assessee is allowed

ITA 378/PUN/2018[2013-14]Status: DisposedITAT Pune14 Jul 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: NoneFor Respondent: Shri Vitthal Bhosale

Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.378/PUN/2018 ननधधारण वषा / Assessment Year : 2013-14 The Sindhudurg Dist. Central Co-op. Bank Ltd., S.V. Phadnis C.A. / Sushant S. Phadnis 613 E Ward, Phadnis Chambers, Shahupuri, 1st Lane, Kolhapur – 416001 PAN: AABAT4262F .......अऩीऱधथी / Appellant बनाम / V/s. The Asst. Commissioner of Income-tax, Circle-2, Kolhapur. ……प्रत्यथी / Respondent Assessee by : None Revenue by : Shri Vitthal Bhosale सुनवधई की तधरीख / Date of Hearing : 14-07-2021 घो…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 12,, PUNE vs. WESTERN MAHARASHTRA DEVELOPMENT CORPORATION LIMITED,, PUNE

In the result, the appeal filed by the Revenue is dismissed

ITA 2250/PUN/2017[2012-13]Status: DisposedITAT Pune24 Jun 2021AY 2012-13

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sudhendu Das

Section 143(3)Section 145(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.2250/PUN/2017 िनधा"रण वष" / Assessment Year : 2012-13 ACIT, Circle-12, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Western Maharashtra Development Corporation Limited, Kubera Chambers, 2nd Floor, Dr. Rajendra Prasad Road, Shivajinagar, Pune-411005. ……""यथ" / Respondent PAN : AAACW1864B Revenue by : Shri Sudhendu Das Assessee by : Shri Kishor Phadke सुनवाई क" तारीख / Date of Hearing : 15.06.2021 घोषणा क" तार…

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3),, AHMEDABAD vs. THE KALUPUR COMMERCIAL CO. OP. BANK LTD.,, AHMEDABAD

In the result, the question is answered in favour of the assessee and against the Revenue and all Tax Appeals are dismissed

ITA 1864/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Jun 2019AY 2014-15

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar & Parin Shah, A.R

Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.1864/Ahd/2017 (Assessment Year : 2014-15) Dy. Commissioner of Income Vs. The Kalupur Commercial Tax, Circle – 1(3), Co-op Bank Ltd., Ahmedabad. Kalupur Bank Bhavan, Income Tax Circle, Ashram Road, Ahmedabad – 380 009. [PAN No. AAAAT 9360 R] (Appellant) .. (Respondent) Appellant by : Shri N. R. Soni, CIT-D.R. Respondent by : Shri S. N. Soparkar & Parin Shah, A.R. 11.06.2019 Date of Hearing Date of Pronouncement 18.06.2019 O R D E R PER Ms. MADHUMITA ROY - JM: Th…

ALAVI CO.OP.BANK LTD.,,BARODA vs. THE DY.CIT, CIRCLE-5,, BARODA

In the result, appeal of the assessee is allowed

ITA 2267/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad08 Dec 2017AY 2007-08

Bench: Shri S.S. Godara & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.2267/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2007-08)

For Appellant: Shri Samir Parikh, ARFor Respondent: Shri V.K.Singh, Sr.DR

Section 145

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD सव"ी एस.एस.गोदारा, "या"यक सद"य एवं "द"प कुमार के"डया, लेखा सद"य के सम" । BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.2267/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2007-08) Alavi Co.Op.Bank Ltd. Deputy Commissioner बनाम/ Chokhandi of Income Tax Vs. Wardi Circle-5 Baroda – 390 017 Aayakar Bhavan Race Course Circle Baroda "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAA 0966 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Ap…