State Bank of India v. Assistant Commissioner of Income-tax

144 Taxmann.com 131Supreme Court of India2022#3336 most cited

What is State Bank of India v. Assistant Commissioner of Income-tax authority for?

An assessee is required to deduct tax at source on reimbursements, even if the assessee acted under a bona fide belief that such reimbursements were exempt.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Also referred to as

State Bank of India v. Assistant Commissioner of Income-tax · 144 Taxmann.com 131 · SC · section 10(5) · section 192 · TDS · short deduction · reimbursements · bona fide mistake · assessee in default

Sections most often in play

Section 10(5)Section 201(1A)Section 201(1)Section 192(1)Section 201Section 201(3)Section 133ASection 200
Read the full judgment

Issues it is cited on

section 192(1)section 10(5)section 201(3)bona fide mistakesection 192section 221short deduction of tdssection 271csection 201(1)survey under section 133aassessee in defaultshort deduction of tax

Judgments citing State Bank of India v. Assistant Commissioner of Income-tax

State Bank of India, Chennai vs. ACIT TDS, Chennai

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

ITA 1465/CHNY/2024[2015-16]Status: DisposedITAT Chennai27 Jun 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1465/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 State Bank Of India Vs. The Assistant Commissioner Of Industrial Finance Branch, Income Tax, 103, Mount Road, Chennai 600 002. Tds Circle 3(1), [Tan:Ches02510E] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. G. Vardini Karthik, Advocate (Virtual) ""थ" की ओर से/Respondent By : Shri N. Madan Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.04.2025 घोषणा की तारीख /Date Of Pronouncement : 27.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.03.2024 Passed By The Addl/Jcit(1)-1, Coimbatore For The Assessment Year 2015-16. 2. The Assessee Raised 17 Grounds Of Appeal, Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Order Passed Under Section 201/201(1A) Of The Income Tax Act, 1961 [“Act” In Short] In The Facts & Circumstances Of The Case.

For Appellant: Ms. G. Vardini Karthik, Advocate (virtual)For Respondent: Shri N. Madan Kumar, JCIT
Section 10(5)Section 192BSection 201

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.1465/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 State Bank of India Vs. The Assistant Commissioner of Industrial Finance Branch, Income Tax, 103, Mount Road, Chennai 600 002. TDS Circle 3(1), [TAN:CHES02510E] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. G. Vardini Karthik, Advocate (virtual) ""थ" की ओर से/Re…

Branch Manager State Bank of India, Regional Business Office, Administretive Office, Kanpur vs. ACIT (TDS), Kanpur

In the result, all the appeals of the assessee are dismissed

ITA 491/LKW/2024[2017-18]Status: DisposedITAT Lucknow24 Apr 2025AY 2017-18

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 10(5)Section 250Section 271CSection 273B

…I.T.A. Nos.487 to 491/Lkw/2024 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.487 & 488/Lkw/2024 Assessment Year:2015-16 & 2016-17 | State Bank of India, Overseas Branch, Civil Lines, Kanpur. PAN:KNPSO1627D (Appellant) | Vs. | Addl. CIT (TDS), Kanpur. | (Respondent) I.T.A. No.489 to 491/Lkw/2024 Assessment Year:2015-16 to 2017-18 | Branch Manager, State Bank of India, H. R. Section, Zonal Office, The Mall Road, Kanpur Nagar. PAN:KNPSO2318B (Appellant) | Vs. | Addl. CIT (TDS), Kanpur…

Branch Manager State Bank of India, Regional Business Office, Administretive Office, Kanpur vs. ACIT (TDS), Kanpur

In the result, all the appeals of the assessee are dismissed

ITA 490/LKW/2024[2016-17]Status: DisposedITAT Lucknow24 Apr 2025AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 10(5)Section 250Section 271CSection 273B

…I.T.A. Nos.487 to 491/Lkw/2024 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.487 & 488/Lkw/2024 Assessment Year:2015-16 & 2016-17 State Bank of India, Overseas Branch, Civil Lines, Kanpur. PAN:KNPSO1627D (Appellant) Vs. Addl. CIT (TDS), Kanpur. (Respondent) I.T.A. No.489 to 491/Lkw/2024 Assessment Year:2015-16 to 2017-18 Branch Manager, State Bank of India, H. R. Section, Zonal Office, The Mall Road, Kanpur Nagar. PAN:KNPSO2318B (Appellant) Vs. Addl. CIT (TDS), Kanpur. (Respondent) Appel…

State Bank of India, Overseas Branch, Kanpur vs. ACIT(TDS), Kanpur

In the result, all the appeals of the assessee are dismissed

ITA 488/LKW/2024[2016-17]Status: DisposedITAT Lucknow24 Apr 2025AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 10(5)Section 250Section 271CSection 273B

…I.T.A. Nos.487 to 491/Lkw/2024 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.487 & 488/Lkw/2024 Assessment Year:2015-16 & 2016-17 State Bank of India, Overseas Branch, Civil Lines, Kanpur. PAN:KNPSO1627D (Appellant) Vs. Addl. CIT (TDS), Kanpur. (Respondent) I.T.A. No.489 to 491/Lkw/2024 Assessment Year:2015-16 to 2017-18 Branch Manager, State Bank of India, H. R. Section, Zonal Office, The Mall Road, Kanpur Nagar. PAN:KNPSO2318B (Appellant) Vs. Addl. CIT (TDS), Kanpur. (Respondent) A…

State Bank of India, Overseas Branch, Kanpur vs. ACIT(TDS), Kanpur

In the result, all the appeals of the assessee are dismissed

ITA 487/LKW/2024[2015-16]Status: DisposedITAT Lucknow24 Apr 2025AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 10(5)Section 250Section 271CSection 273B

…I.T.A. Nos.487 to 491/Lkw/2024 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.487 & 488/Lkw/2024 Assessment Year:2015-16 & 2016-17 State Bank of India, Overseas Branch, Civil Lines, Kanpur. PAN:KNPSO1627D (Appellant) Vs. Addl. CIT (TDS), Kanpur. (Respondent) I.T.A. No.489 to 491/Lkw/2024 Assessment Year:2015-16 to 2017-18 Branch Manager, State Bank of India, H. R. Section, Zonal Office, The Mall Road, Kanpur Nagar. PAN:KNPSO2318B (Appellant) Vs. Addl. CIT (TDS), Kanpur. (Respondent)…

The Chief Manager (Administration) State Bank of India, Jhansi vs. Additional CIT(TDS), Kanpur

The appeal stand allowed

ITA 289/AGR/2024[2017-18]Status: DisposedITAT Agra28 Mar 2025AY 2017-18
Section 10(5)Section 201(1)Section 271C

…since the assessee had committed an inadvertent and bona fide error and not intended to conceal its income. However, Ld. CIT(A) rejected the same on the ground that this issue was ultimately been held against the assessee by Hon'ble Supreme Court (reported as 144 Taxmann.com 131) holding that the assessee was required to deduct tax at source on such reimbursements. Aggrieved, the assessee is in further appeal before us. 4. From the facts, it clearly emerges that the assessee, following consistent stand as taken earlier, did not deduct tax at source on impugned reimbursements under a bona-fide belief that irrespec…

The Chief Manager (Administration) State Bank of India, Jhansi vs. Additional CIT (TDS), Kanpur

The appeal stands allowed

ITA 288/AGR/2024[2016-17]Status: DisposedITAT Agra28 Mar 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.288/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) The Chief Manager (Admin) Addl. Cit (Tds) बनाम/ State Bank Of India (Rbo) Kanpur 327/44, Gwalior Road, Civil Lines Vs. Jhansi – 284 001 "थायीलेखासं./जीआइआरसं./Tan No. Agrs-14799-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: NoneFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 10(5)Section 201Section 201(1)Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.288/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) The Chief Manager (Admin) Addl. CIT (TDS) बनाम/ State Bank of India (RBO) Kanpur 327/44, Gwalior Road, Civil Lines Vs. Jhansi – 284 001 "थायीलेखासं./जीआइआरसं./TAN No. AGRS-14799-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : None ""थ"कीओरसे/Respondent by : Shri Shailendra Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 11-02-2025 घोषणाकीतारीख /Date of Pronouncement…

The Chief Manager (Administration)State Bank of India, )N, Jhansi vs. Additional CIT (TDS), Kanpur

The appeal stand allowed

ITA 287/AGR/2024[2015-16]Status: DisposedITAT Agra28 Mar 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No. 287/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No. 289/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) The Chief Manager (Administration) Addl. Cit (Tds) State Bank Of India Kanpur बनाम/ Regional Business Office (Rbo), Vs. 372/44, Gwalior Road Civil Lines, Jhansi "थायीलेखासं./जीआइआरसं./Pan/Gir/Tan No.Agrs-14799-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Deepak Maheshwari, Adv.-Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015-16 & 2017-18 Arises Out Of Separate Orders Of First Appellate Authority. The Grievance Of The Assessee Is Identical I.E., Confirmation Of Levy Of Penalty U/S 271C. First, We Take Up Appeal For Ay 2015-16 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 10-06-2024 Confirming Levy Of Penalty U/S 271C.

For Appellant: Shri Deepak Maheshwari, Adv.-Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 10(5)Section 201(1)Section 271C

…since the assessee had committed an inadvertent and bona fide error and not intended to conceal its income. However, Ld. CIT(A) rejected the same on the ground that this issue was ultimately been held against the assessee by Hon’ble Supreme Court (reported as 144 Taxmann.com 131) holding that the assessee was required to deduct tax at source on such reimbursements. Aggrieved, the assessee is in further appeal before us. 4. From the facts, it clearly emerges that the assessee, following consistent stand as taken earlier, did not deduct tax at source on impugned reimbursements under a bona-fide belief that irrespec…

State Bank of India, Zonal Office(15875), Pathankot vs. Income Tax Officer (TDS-I), Chandigarh

The appeal is dismissed

ITA 653/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Amritsar vs. Joint Commissioner of India (in-Situ), Ludhiana

The appeal is dismissed

ITA 643/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Samb Branch, Chandigarh vs. Income Tax Officer (TDS-1), Chandigarh

The appeal is dismissed

ITA 626/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Chandigarh vs. Income Tax Officer (TDS-1), Chandigarh

The appeal is dismissed

ITA 623/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Chandigarh vs. DCIT/ACIT (TDS), Chandigarh

The appeal is dismissed

ITA 622/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Panchkula vs. DCIT/ACIT-TDS, Chandigarh

The appeal is dismissed

ITA 493/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Chandigarh vs. DCIT/ACIT-TDS, Chandigarh

The appeal is dismissed

ITA 173/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Chandigarh vs. ITO (TDS-I), Chandigarh

The appeal is dismissed

ITA 376/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Mar 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Chandigarh vs. ITO (TDS-I), Chandigarh

The appeal is dismissed

ITA 375/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh25 Mar 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Nehru Palace, Tonk Road vs. ACIT, DCIT-TDS, Jaipur

In the result, appeal of the assessee is allowed

ITA 728/JPR/2024[2014-15]Status: DisposedITAT Jaipur07 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Vijay Gupta, C.A. &For Respondent: Shri Gautam Singh Choudhary, JCIT, Sr
Section 10(5)Section 191(1)Section 201Section 201(1)Section 250Section 292BSection 4(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 728 /JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15 State Bank of India cuke The ACIT/DCIT-TDS, Vs. Jaipur. Nehru Palace, Tonk Road, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JPRS08235D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri Vijay Gupta, C.A. & Miss. Apeksha Kalra, Adv. jktLo dh vksj ls@Revenue by: Shri Gauta…

State Bank of India, Udupi vs. Income Tax Officer, TDS, Mangalore

In the result, the appeals of the assessee are dismissed

ITA 985/BANG/2024[2016-17]Status: DisposedITAT Bangalore01 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Sri Raghavendra Chakraborthy R., A.RFor Respondent: Sri Tamil Selvan S., D.R
Section 201Section 201(1)

…ITA Nos.983 to 985/Bang/2024 State Bank of India, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2016-17 State Bank of India Commercial Branch Krishi Bhavan DCIT Hudson Circle Vs. TDS Circle-3(1) Bangalore 560 001 Bangalore PAN NO : BLRS04710G APPELLANT RESPONDENT Assessment Year: 2016-17 State Bank of India PBB Mangalore Branch 1st Floor, Crystal Arcade ITO Balmatta Road Vs. TDS Ward Mangalore 575 001 Mangalore PAN NO : BLRS14927D APPELLANT RESPONDENT Assessment Year: 2016-17 Sta…

State Bank of India, Mangalore vs. Income Tax Officer, TDS, Mangalore

In the result, the appeals of the assessee are dismissed

ITA 984/BANG/2024[2016-17]Status: DisposedITAT Bangalore01 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Sri Raghavendra Chakraborthy R., A.RFor Respondent: Sri Tamil Selvan S., D.R
Section 201Section 201(1)

…ITA Nos.983 to 985/Bang/2024 State Bank of India, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2016-17 State Bank of India Commercial Branch Krishi Bhavan DCIT Hudson Circle Vs. TDS Circle-3(1) Bangalore 560 001 Bangalore PAN NO : BLRS04710G APPELLANT RESPONDENT Assessment Year: 2016-17 State Bank of India PBB Mangalore Branch 1st Floor, Crystal Arcade ITO Balmatta Road Vs. TDS Ward Mangalore 575 001 Mangalore PAN NO : BLRS14927D APPELLANT RESPONDENT Assessment Year: 2016-17 Sta…