State Bank of Hyderabad v. DCIT

33 Taxmann.com 312Income Tax Appellate Tribunal2013#5468 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Issues it is cited on

section 31(3)section 36(l)(vii)section 36(2)(v)section 41(4)section 43b(f)section 36(l)section 36(1)(viia)section 36(1)(viii)section 36(2)section 31section 36(1)(vii)section 41(1)

Judgments citing State Bank of Hyderabad v. DCIT

MEGA ENGINEERS & BUILDERS,PORT BLAIR vs. DCIT, CIR. 3(2) , PORT BLAIR

In the result, the appeal of assessee is allowed

ITA 312/KOL/2024[2017-18]Status: DisposedITAT Kolkata09 Oct 2024AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 194C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 312/Kol/2024 Assessment Year: 2017-18 Mega Engineers & Builders Vs. DCIT, Circle-3(2), Port Blair (PAN: AAIFM 3587 D) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 07.08.2024 क" "त"थ Date of Pronouncement/ 09.10.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ Shri Akkal Dudhwewala, A.R "नधा"रती क" ओर से For the Respond…

JCIT (OSD) CIRCLE-2, TRICHY vs. THE KARUR VYSYA BANK LTD., KARUR

In the result, appeal filed by the Revenue for assessment year

ITA 635/CHNY/2020[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 620/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of Income M/S. Karur Vysya Bank, V. Tax, Finance &Control Dept., Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 635/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 M/S. Karur Vysya Bank, The Joint Commissioner Of V. Finance &Control Dept., Income Tax, Erode Road, Circle -2, Karur – 639 002. No.44, Williams Road, [Pan: Aaact-3373-J] Contanment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Ananthan, Ca & Smt. R. Lalitha, Ca Department By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 05.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 20.09.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. Ananthan, CA & Smt. R. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 145Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(2)(v)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 620/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner of Income M/s. Karur Vysya Bank, v. Tax, Finance &Control Dept., Circle -2(1), Erode Road, Trichy. Karur – 639 002. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.: 635/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 M/s.…

TAMILNAD MERCANTILE BANK LMIITED,TUTICORIN vs. ACIT, CIRLCE-I, TIRUNELVELI

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 789/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Jul 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.787 & 789/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 & 2013-14 V. M/S.Tn 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 Arjunraj, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 36(1)Section 36(1)(viia)

…In fact, the understanding of the decision of the Supreme Court/the law declared therein is consistently understood thereafter in the following decisions: (a) DCIT vs ING Vysya Bank Ltd 42 Taxmann.com 303 Paras 34 to 40. (b) State Bank of Hyderabad vs DCIT-63 Taxmann.com 322- Para 39. 6. However, the Ld.CIT(A) confirmed the action of the AO by citing the decision of this Tribunal for AY 2011-12, wherein, the Tribunal in ITA No.2297/Mds/2015 by order dated 20.07.2016 in-turn, relied on the decision of the Hon’ble Supreme Court in the case of M/s.Catholic Syrian Bank v. CIT and held that the assessee cannot cl…

TAMILNAD MERCANTILE BANK LIMITED,TUTICORIN vs. ACIT,IRCLE-1, TUTICORIN

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 787/CHNY/2024[2016-17]Status: DisposedITAT Chennai26 Jul 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.787 & 789/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 & 2013-14 V. M/S.Tn 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 Arjunraj, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 36(1)Section 36(1)(viia)

…In fact, the understanding of the decision of the Supreme Court/the law declared therein is consistently understood thereafter in the following decisions: (a) DCIT vs ING Vysya Bank Ltd 42 Taxmann.com 303 Paras 34 to 40. (b) State Bank of Hyderabad vs DCIT-63 Taxmann.com 322- Para 39. 6. However, the Ld.CIT(A) confirmed the action of the AO by citing the decision of this Tribunal for AY 2011-12, wherein, the Tribunal in ITA No.2297/Mds/2015 by order dated 20.07.2016 in-turn, relied on the decision of the Hon’ble Supreme Court in the case of M/s.Catholic Syrian Bank v. CIT and held that the assessee cannot cl…

KARUR VYSYA BANK LTD.,KARUR vs. DCIT CIRCLE 2(1), TRICHY

ITA 678/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा"राव,"याियक सद"य एवं "ी मंजुनाथा.जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/s. Karur Vysya Bank Ltd, Deputy Commissioner of Central Office, v. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-…

KARUR VYSYA BANK LTD.,KARUR vs. DCIT CIRCLE 2(1), TRICHY

ITA 677/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Apr 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा"राव,"याियक सद"य एवं "ी मंजुनाथा.जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/s. Karur Vysya Bank Ltd, Deputy Commissioner of Central Office, v. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-…

DCIT CIRCLE 2(1), TRICHY vs. THE KARUR VYSYA BANK LTD., KARUR

ITA 1343/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Apr 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा"राव,"याियक सद"य एवं "ी मंजुनाथा.जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/s. Karur Vysya Bank Ltd, Deputy Commissioner of Central Office, v. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-…

DCIT CIRCLE 2(1), TRICHY vs. THE KARUR VYSYA BANK LTD., KARUR

ITA 1321/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा"राव,"याियक सद"य एवं "ी मंजुनाथा.जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/s. Karur Vysya Bank Ltd, Deputy Commissioner of Central Office, v. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-…

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…

ACIT, LTU - 2, KOLKATA , KOLKATA vs. M/S. UCO BANK, KOLKATA

In the result, appeal of the Revenue is dismissed

ITA 585/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jun 2020AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. M/S Uco Bank Acit, Ltu-2, Kolkata 10, Btm, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Vijay Shankar, CITFor Respondent: Shri D. S. Damle, FCA
Section 115JSection 143(3)Section 14ASection 211Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L. SAINI, AM Vs. M/s UCO Bank ACIT, LTU-2, Kolkata 10, BTM, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACU3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri Vijay Shankar, CIT Respondent by : Shri D. S. Damle, FCA सुनवाई क" तार"ख / Date of Hearing : 25/02/2020 घोषणा क" तार"ख/Date of Pronouncement : 17/06/2020 आदेश / O R D E R Per Dr. A. L. Saini, AM: The captioned appeal filed by the Revenue pertaining to Assessment Year 2011-12 is directed against the order passed by Commiss…

DCIT/ACIT, LTU-1, KOLKATA, KOLKATA vs. M/S. UNITED BANK OF INDIA, KOLKATA

In the result, the appeal of the revenue is dismissed whereas the cross-objection of the assessee is partly allowed

ITA 806/KOL/2017[2011-12]Status: DisposedITAT Kolkata29 May 2020AY 2011-12

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey, Jm] Assessment Year: 2011-12 D.C.I.T./A.C.I.T, Ltu-1, Kolkata........................................................................................Appellant 6Th Floor, Kendriya Utpad Shulk Bhawan, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107. M/S. United Bank Of India……………………………………………………............................Respondent 16, Old Court House Street, Dalhousie, Kolkata – 700 107 [Pan : Aaacu 5624 P] C.O. No. 47/Kol/2017 (Arising Out Of Ita No. 806/Kol/2017) Assessment Year: 2011-12 M/S. United Bank Of India…………………………………………………….......................Cross-Objector 16, Old Court House Street, Dalhousie, Kolkata – 700 107 [Pan : Aaacu 5624 P] D.C.I.T./A.C.I.T, Ltu-1, Kolkata....................................................................................Respondent 6Th Floor, Kendriya Utpad Shulk Bhawan, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107. Appearances By: Shri I. Jamir, Cit, Dr Appearing On Behalf Of The Revenue Shri Soumitra Choudhury, Advocate Appearing On Behalf Of The Assessee Date Of Concluding The Hearing : February 27, 2020 Date Of Pronouncing The Order : May 29, 2020 Order Per P.M. Jagtap, Vice-(Kz) This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit (A) – 17, Kolkata Dated 22.12.2016 & The Same Is Being Disposed Of Along With The Cross-Objection Filed By The Assessee Being C.O. No. 47/Kol/2017. 2. The Grounds Raised By The Revenue In Its Appeal Read As Under:

Section 115JSection 1ISection 2(5)Section 211

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI A.T. VARKEY, JM] Assessment Year: 2011-12 D.C.I.T./A.C.I.T, LTU-1, Kolkata........................................................................................Appellant 6th Floor, Kendriya Utpad Shulk Bhawan, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107. M/s. United Bank of India……………………………………………………............................Respondent 16, Old Court House Street, Dalhousie, Kolkata – 700 107 [PAN : AAACU 5624 P] C.O. No. 47/Kol/2017 (Arising out of ITA No. 806/Kol/2017) Assessment…

STATE BANK OF INDIA,MUMBAI vs. ADDL CIT RG 2(2), MUMBAI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed, as indicated above

ITA 3644/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Feb 2020AY 2008-09

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am आयकर अपील सुं./ Ita No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank Of India The Dy. Commissioner Of 3Rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacs8577K

For Appellant: Shri P.J. Pardiwalla &For Respondent: Shri Anadi Varma, CIT-DR&
Section 143(3)Section 147

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM आयकर अपील सुं./ ITA No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank of India The Dy. Commissioner of 3rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./PAN No. AAACS8577K आयकर अपील सुं./ ITA No. 4563/Mum/2016 (ननर्ाारण वर्ा / Assessmen…

JT. CIT -(OSD)-2(1)(2), MUMBAI vs. CENTRAL BANK OF INDIA, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 3673/MUM/2018[2012-13]Status: DisposedITAT Mumbai29 Jan 2020AY 2012-13

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm Central Bank Of India Vs. The Deputy Commissioner 4Th Floor, Of Income Tax – 2(1) Chandermukhi Building Aayakar Bhavan Nariman Point Mumbai – 400 020 Mumbai – 400 021 Pan/Gir No.Aaacc2498P (Appellant) .. (Respondent) Jt. Cit (Osd)-2(1)(2) Vs. Central Bank Of India R.No.561, 5Th Floor 4Th Floor, Aayakar Bhavan, M.K.Road Chandermukhi Building Mumbai – 400 020 Nariman Point Mumbai – 400 021 Pan/Gir No.Aaacc2498P (Appellant) .. (Respondent) Assessee By Shri Nitesh Joshi Revenue By Shri V. Sreekar Date Of Hearing 16/01/2020 Date Of Pronouncement 29/01/2020 आदेश / O R D E R Per M. Balaganesh (A.M): These Cross Appeals In Ita Nos.3739/Mum/2018 & 3673/Mum/2018 For A.Y.2012-13 Arises Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)-3, Mumbai In Appeal No.Cit(A)-3/Dcit2(1) It- 44/Tr.4/16-17 Dated 30/01/2018 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 25/03/2014 By The Ld. Dy. Commissioner Of Income Tax -2(1), Mumbai (Hereinafter Referred To As Ld. Ao).

Section 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI M. BALAGANESH, AM & SHRI AMARJIT SINGH, JM Central Bank of India Vs. The Deputy Commissioner 4th Floor, of Income Tax – 2(1) Chandermukhi Building Aayakar Bhavan Nariman Point Mumbai – 400 020 Mumbai – 400 021 PAN/GIR No.AAACC2498P (Appellant) .. (Respondent) Jt. CIT (OSD)-2(1)(2) Vs. Central Bank of India R.No.561, 5th Floor 4th Floor, Aayakar Bhavan, M.K.Road Chandermukhi Building Mumbai – 400 020 Nariman Point Mumbai – 400 021 PAN/GIR No.AAACC2498P (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri V. Sreekar Date of He…

SANT SOPANKAKA SAHAKARI BANK LTD., SASWAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

ITA 215/PUN/2016[2012-13]Status: DisposedITAT Pune20 Dec 2019AY 2012-13

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Ms. Mayuri KulkarniFor Respondent: Shri Houshang Boman Irani
Section 143(3)Section 36(1)(viia)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.215/PUN/2016 "नधा"रण वष" / Assessment Year : 2012-13 Sant Sopankaka Sahakari Bank Ltd., ………. अपीलाथ" / Sopankaka Bhavan, 1039, Appellant Shukrawar Peth, Opp: PMC Regional Office, Tilak Road, Pune – 411 002. PAN : AAAAS5435L. बनाम v/s The Dy.Commissioner of Income Tax, ………. ""यथ" / Ward – 1(3), Pune. Respondent Assessee by : Ms. Mayuri Kulkarni Revenue by : Shri Houshang Boman Irani. सुनवाई क" तार"ख / घोषणा क" तार…

ACIT, LTU - 2, KOLKATA , KOLKATA vs. M/S. UCO BANK, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 584/KOL/2018[2010-11]Status: DisposedITAT Kolkata11 Dec 2019AY 2010-11

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 143(3)Section 14ASection 201Section 40

…ITA No. 584/KOL/2018 Assessment Year: 2010-2011 M/s. UCO Bank IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President and Shri A.T. Varkey, Judicial Member I.T.A. No. 584/KOL/2018 Assessment Year: 2010-2011 Assistant Commissioner of Income Tax,....................................Appellant LTU-2, Kolkata, Aayakar Bhawan Poorva, 9 th Floor, Large Tax Payer Unit-2, 110, Shantipally, Kolkata-700107 -Vs.- M/s. UCO Bank,............................................................................Respondent 10, B.T.M. Sarani, Kolkata-700001 [PAN:AAACU3561B] Appearan…

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

In the result the appeal of the revenue is dismissed

ITA 7485/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Jul 2018AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pawan Singhcentral Bank Of India D C I T - 2(1)(2) 4Th Floor, Chandermukhi Bldg. Aayakar Bhavan Vs. Nariman Point M.K. Road Mumbai 400021 Mumbai 400020 Pan – Aaacc2498P Appellant Respondent Ac I T - 2(1)(2) Central Bank Of India Room No. 562, 5Th Floor 4Th Floor, Chandermukhi Bldg. Vs. Aayakar Bhavan, M.K. Road Nariman Point Mumbai 400020 Mumbai 400021 Pan – Aaacc2498P Appellant Respondent

For Appellant: Shri Rajnikant V. ChaniyarFor Respondent: Ms. S. Padmaja
Section 1Section 10Section 115JSection 14ASection 211Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri B.R. Baskaran, Accountant Member and Shri Pawan Singh, Judicial Member Central Bank of India D C I T - 2(1)(2) 4th Floor, Chandermukhi Bldg. Aayakar Bhavan Vs. Nariman Point M.K. Road Mumbai 400021 Mumbai 400020 PAN – AAACC2498P Appellant Respondent AC I T - 2(1)(2) Central Bank of India Room No. 562, 5th Floor 4th Floor, Chandermukhi Bldg. Vs. Aayakar Bhavan, M.K. Road Nariman Point Mumbai 400020 Mumbai 400021 PAN – AAACC2498P Appellant Respondent Assessee by: Shri Rajnikant V. Chaniyar Revenue by: Ms. S. Padmaja Date of Hearing: 12.06.2018 Da…

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

In the result the appeal of the revenue is dismissed

ITA 7428/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Jul 2018AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pawan Singhcentral Bank Of India D C I T - 2(1)(2) 4Th Floor, Chandermukhi Bldg. Aayakar Bhavan Vs. Nariman Point M.K. Road Mumbai 400021 Mumbai 400020 Pan – Aaacc2498P Appellant Respondent Ac I T - 2(1)(2) Central Bank Of India Room No. 562, 5Th Floor 4Th Floor, Chandermukhi Bldg. Vs. Aayakar Bhavan, M.K. Road Nariman Point Mumbai 400020 Mumbai 400021 Pan – Aaacc2498P Appellant Respondent

For Appellant: Shri Rajnikant V. ChaniyarFor Respondent: Ms. S. Padmaja
Section 1Section 10Section 115JSection 14ASection 211Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri B.R. Baskaran, Accountant Member and Shri Pawan Singh, Judicial Member Central Bank of India D C I T - 2(1)(2) 4th Floor, Chandermukhi Bldg. Aayakar Bhavan Vs. Nariman Point M.K. Road Mumbai 400021 Mumbai 400020 PAN – AAACC2498P Appellant Respondent AC I T - 2(1)(2) Central Bank of India Room No. 562, 5th Floor 4th Floor, Chandermukhi Bldg. Vs. Aayakar Bhavan, M.K. Road Nariman Point Mumbai 400020 Mumbai 400021 PAN – AAACC2498P Appellant Respondent Assessee by: Shri Rajnikant V. Chaniyar Revenue by: Ms. S. Padmaja Date of Hearing: 12.06.2018 Da…

UNITED BANK OF INDIA,KOLKATA vs. A.C.I.T., CIR -6, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1178/KOL/2007[2003-04]Status: DisposedITAT Kolkata12 Oct 2017AY 2003-04

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 115JSection 2(5)Section 211

…Assessment Year: 2003-2004 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1178/KOL./2007 Assessment year: 2003-2004 United Bank of India,.........................................................Applicant 16, Old Court House Street, Kolkata-700 001 [PAN: AAACU 5624 P] -Vs.- Assistant Commissioner of Income Tax,...................…….....Respondent Circle-6, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700 069 Appearances by: Shri Soumitra Choudhury, Advocate, for the assessee Md. U…

DIPSC LIMITED,KOLKATA vs. D.C.I T CIR - VI,KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 890/KOL/2013[2007-08]Status: DisposedITAT Kolkata04 May 2016AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2007-08

For Appellant: Shri Soumen Adak, FCA & Shri Amit Agarwal, ACAFor Respondent: Sallong Yaden, Addl. CIT, Sr.DR
Section 115JSection 143(3)Section 14ASection 211Section 616

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “A”, KOLKATA [Before Shri Mahavir Singh, JM & Shri M.Balaganesh, AM] Assessment Year : 2007-08 DPSC Ltd. -versus- D.C.I.T., Circle-VI, Kolkata Kolkata (PAN:AABCD0340G) (APPELLANT ) (RESPONDENT) For the Appellant : Shri Soumen Adak, FCA & Shri Amit Agarwal, ACA For the Respondent : Sallong Yaden, Addl. CIT, Sr.DR Date of Hearing : 02.05.2016. Date of Pronouncement : ORDER Per Shri M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned CIT(A)-VI, Kolkata in Appeal No. 1/CIT(A)-VI/Cir-6/2010-11/Kol dated 01.02 against the order of as…

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