Pr. CIT v. State Bank of Patiala

245 Taxmann 273Reported decision2018#8786 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also reported as

259 Taxmann.com 314

Sections most often in play

Section 14ASection 115JBSection 8DSection 36(1)(viia)Section 90Section 91Section 143(3)Section 32

Issues it is cited on

section 36(i)section 43dsection 36(2)(v)section 91section 36(1)(viia)period of holdingsection 36(2)section 10(34)section 251section 36(1)(vii)tax treatysection 90

Judgments citing Pr. CIT v. State Bank of Patiala

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

ITA 1548/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jan 2026AY 2018-2019

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri C. NareshFor Respondent: Shri Satya Pal Kumar, CIT (DR)
Section 10Section 14ASection 250Section 32Section 90

…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-

ITA 1547/MUM/2023[2016-2017]Status: DisposedITAT Mumbai30 Jan 2026AY 2016-2017

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

For Appellant: Shri C. NareshFor Respondent: Shri Satya Pal Kumar, CIT (DR)
Section 10Section 14ASection 250Section 32Section 90

…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

ITA 1452/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Jan 2026AY 2018-19

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri C. NareshFor Respondent: Shri Satya Pal Kumar, CIT (DR)
Section 10Section 14ASection 250Section 32Section 90

…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-

ITA 1451/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Jan 2026AY 2016-17

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

For Appellant: Shri C. NareshFor Respondent: Shri Satya Pal Kumar, CIT (DR)
Section 10Section 14ASection 250Section 32Section 90

…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

ITA 1549/MUM/2023[2013-2014]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-2014

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

For Appellant: Shri P. J. Pardiwala, Sr. Advocate and Shri C. Naresh, CAFor Respondent: Shri Satya Pal Kumar, CIT DR
Section 10Section 115JSection 143(3)Section 14ASection 90

…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

ITA 1397/MUM/2023[2013-14]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

Section 10Section 115JSection 143(3)Section 14ASection 90

…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…

MIRAE ASSET CAPITAL MARKETS (INDIA) PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 4(3)(1), MUMBAI, MUMBAI

The appeal of the assessee is allowed

ITA 2099/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Nov 2025AY 2020-21

Bench: Shri Amit Shukla, Jm& Ms Padmavathy S, Am

For Appellant: Shri Pratik Poddar, & Shreyas SardesaiFor Respondent: 14.10.2025
Section 143(1)Section 143(1)(a)Section 14ASection 234CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM& MS PADMAVATHY S, AM I.T.A. No. 2099/Mum/2025 (Assessment Year: 2020-21) Mirae Asset Capital Markets Income Tax Officer, Ward 4(3)(1), (India) Private Limited Mumbai 1st Room No. 648, 6th Floor, Aayakar Floor, Tower 4, Equinox business Park, LBS Marg, Off BKC, Vs. Bhavan, Maharshi Karve Road, New Kurla (W), Mumbai 400070 Marine Lines, Churchgate, Mumbai 400020 PAN: AALCM3742K Appellant) : Respondent) Assessee by : Shri Pratik Poddar, & Shreyas Sardesai : Shri. Leyaqat Ali Aafaqui, Sr. AR Revenue by : 14.10.2025 Date of Hearing : 0…

IL & FS FINANCIAL SERVICES LIMITED,MUMBAI vs. DCIT-CIRCLE-14(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3421/MUM/2023[2012-13]Status: DisposedITAT Mumbai26 Feb 2024AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER IL & FS Financial Vs. The DCIT, Circle- Services, Plot No. C-22, 14(1)(1), Room No. 432, G-Block The IL & FS Aayakar Bhavan, Financial Centre, Maharishi Karve Road, Bandra Kurla Complex, Mumbai- 400020 Bandra East, Mumbai- 400051 PAN/GIR No.AAACI4805L (Appellant) .. (Respondent) Shri. Bhupal Rapelli Assessee by Revenue by Shri. H.M. Bhatt (Sr. D.R.) Date of Hearing 07/02/2024 Date of Pronouncement 26/02/2024 आदेश आदेश / O R D E R आदेश आदेश PER AMIT SHUKLA (J.M): The aforesa…

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

In the result, appeal of the Revenue is dismissed

ITA 929/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Jun 2023AY 2012-13

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

For Appellant: Shri C. NareshFor Respondent: Shri H.N.Singh, CIT-DR
Section 10Section 14ASection 90

…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…

ACIT, CIRCLE-7 (3)(2), MUMBAI vs. M/S. PRIME SECURITIES LTD., MUMBAI

In the result, appeal of the revenue is dismissed

ITA 5218/MUM/2019[2013-14]Status: DisposedITAT Mumbai10 Feb 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Shri J.P. BairagraFor Respondent: Ms. Shreekala Pardeshi
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “C” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 5218/MUM/2019 (A.Y: 20131-14) ACIT – Circle -7(3)(2) v. M/s. Prime Securities Ltd., Room No. 128A, 1st Floor 1109/1110, 11th Floor Aayakar Bhavan, M.K. Road Maker Chambers-5 Mumbai – 400 020 Nariman Point, Mumbai - 400021 PAN: AAACP4089M (Appellant) (Respondent) Assessee by : Shri J.P. Bairagra Department by : Ms. Shreekala Pardeshi Date of Hearing : 10.02.2021 Date of Pronouncement : 10.02.2021 O R D E R PER C.N. PRASAD (JM) 1. This ap…

SIROYA DEVELOPERS PVT.LTD.,MUMBAI vs. SIROYA DEVELOPERS PVT. LTD., MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 3668/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri Manoj Kumar Aggarwal & Shri Ravish Soodm/S Siroya Developers Pvt. Ltd. Dy. Commissioner Of Income-Tax-3(3)(2), 808, Raheja Chambers, Aayakar Bhavan, M.K. Road, Nariman Point, Vs. Mumbai – 400 020 Mumbai – 400 021

For Appellant: Shri B.V. JhaveriFor Respondent: Shri N. Padmanaban, Sr. A.R
Section 10(34)Section 115JSection 143(1)Section 143(2)Section 143(3)Section 14A

…M/s Siroya Developers Pvt. Ltd. Vs. Dy. Commissioner of Income Tax-3(3)(2) 1 ITA No.3668/Mum/2018 A.Y. 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri Manoj Kumar Aggarwal, Accountant Member and Shri Ravish Sood, Judicial Member M/s Siroya Developers Pvt. Ltd. Dy. Commissioner of Income-tax-3(3)(2), 808, Raheja Chambers, Aayakar Bhavan, M.K. Road, Nariman Point, Vs. Mumbai – 400 020 Mumbai – 400 021 PAN – AAACS7975D (Appellant) (Respondent) Appellant by: Shri B.V. Jhaveri Respondent by: Shri N. Padmanaban, Sr. A.R Date of Hearing: 08.01.2020 Date of Pronouncement: 10.01.2020 O R…

PATEL ENGINEERING LTD( SUCCESSOR OF PATEL REALTY INDIA LIMITED),MUMBAI vs. DCIT CC 3(4) , MUMBAI

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 1687/MUM/2018[2012-13]Status: DisposedITAT Mumbai03 Apr 2019AY 2012-13

Bench: Shri Ravish Sood & Shri N.K. Pradhanita Nos.1687 & 1688/Mum/2018 (Assessment Years: 2012 -13 & 2013 -14) Patel Engineering Ltd. Dcit, Cc-3(4) (Successor Of Patel Realty India Room No. 1915 Ltd.), Patel Estate Road, Vs. 19Th Floor Air India Buildig, Jogeshwari (West), Nariman Point, Mumbai - 400102 Mumbai – 400021. Pan – Aaecp2373A (Appellant) (Respondent)

For Appellant: Shri Mayur Kisnadwala, A.RFor Respondent: Shri Abi Rama Kartikiyan, D.R
Section 143(2)Section 143(3)Section 14ASection 234B

…P a g e | 1 ITA No. 1687 & 1688/Mum/2018 AYs. 2012-13 & 2013-14 Patel Engineering Ltd. Vs. DCIT, CC -3(4) IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri N.K. Pradhan, Accountant Member ITA Nos.1687 & 1688/Mum/2018 (Assessment Years: 2012 -13 & 2013 -14) Patel Engineering Ltd. DCIT, CC-3(4) (Successor of Patel Realty India Room No. 1915 Ltd.), Patel Estate Road, Vs. 19th Floor Air India Buildig, Jogeshwari (West), Nariman Point, Mumbai - 400102 Mumbai – 400021. PAN – AAECP2373A (Appellant) (Respondent) Appellant by: Shri Mayur Kisnadwala, A.R Respondent…

DCIT 8(3)(1), MUMBAI vs. TATA TELESERVICES (MAH) LTD, NAVI MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2519/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Jan 2019AY 2009-10

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singhdcit-8(3)(1) M/S Tata Teleservices (Mah) Room No. 615, 6Th Floor, Ltd., D-26, Ttc Indl Area Aayakar Bhavan, M.K. Road, Midc, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. Pan: Aaach1458C Appellant Respondent Appellant By : Shri R. Manjunatha Swamy (Cit-Dr) Respondent By : Shri Hiten Chande (Ar) Date Of Hearing : 21.01.2019 Date Of Pronouncement : 30.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri R. Manjunatha SwamyFor Respondent: Shri Hiten Chande (AR)
Section 14ASection 194HSection 201(1)Section 254(1)Section 40

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI G. S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT-8(3)(1) M/s Tata Teleservices (Mah) Room No. 615, 6th Floor, Ltd., D-26, TTC Indl Area Aayakar Bhavan, M.K. Road, MIDC, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. PAN: AAACH1458C Appellant Respondent Appellant by : Shri R. Manjunatha Swamy (CIT-DR) Respondent by : Shri Hiten Chande (AR) Date of Hearing : 21.01.2019 Date of Pronouncement : 30.01.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by Revenue is…