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 366,339 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, Bangalore vs. Deputy Commissioner of Income Tax, TDS, Circle-3(1), Bangalore

In the result, the appeals of the assessee are dismissed

ITA 983/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, Bangalore vs. Deputy Commissioner of Income Tax ( TDS), Circle-3(1), Bangalore

In the result, the appeals of the assessee are dismissed

ITA 317/BANG/2024[2016-17]Status: DisposedITAT Bangalore28 Jun 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Shri Raghavendra Chakravarthy, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 10(5)Section 133ASection 192Section 192(1)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2016-17 State Bank of India, Vs. The Deputy Commissioner Local Head Office – Bangalore, of Income Tax, No.56, St. Marks Road, TDS Circle 3(1), Bangalore – 560 001. Bangalore – 560 032. TAN : BLRS00572F APPELLANT RESPONDENT Appellant by : Shri Raghavendra Chakravarthy, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.06.2024 Date of Pronouncement : 28.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member…

State Bank of India-Isb Branch, Mumbai vs. DCIT-TDS-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 355/MUM/2023[2011-2012]Status: DisposedITAT Mumbai27 Apr 2023AY 2011-2012

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India Hrms Department, Mumbai vs. Asstt. Commissioner of Income Tax (TDS)Range-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3112/MUM/2022[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India Hrms Department, Mumbai vs. Asstt. Commissioner of Income Tax (TDS)Range-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3111/MUM/2022[2012-2013]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-2013

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Mum vs. ACIT-TDS-2(2), Mum

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3089/MUM/2022[2017-18]Status: DisposedITAT Mumbai27 Apr 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Mum vs. ACIT-TDS-2(2), Mum

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3088/MUM/2022[2016-17]Status: DisposedITAT Mumbai27 Apr 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Mum vs. ACIT-TDS-2(2), Mum

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3087/MUM/2022[2015-16]Status: DisposedITAT Mumbai27 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Mum vs. ACIT-TDS-2(2), Mum

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3086/MUM/2022[2014-15]Status: DisposedITAT Mumbai27 Apr 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India-Rbo II Thane Western Branch, Mumbai vs. ACIT-TDS-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2765/MUM/2022[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Mumbai vs. ACIT-TDS-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2764/MUM/2022[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India- NRI Branch, Mumbai vs. ACIT-TDS-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2744/MUM/2022[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India vs. The Assistant Commissioner of Income Tax (TDS)

Appeal is dismissed; and

ITA/127/2021HC Karnataka20 Feb 2023

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

Section 10(5)Section 201Section 201(1)Section 260

…- 1 - ITA No. 127/2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF FEBRUARY, 2023 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 127 OF 2021 BETWEEN: STATE BANK OF INDIA H.R. SECTION, ADMIN UNIT BRANCH 1ST FLOOR, KARNATAKA’S PRIDE OPP. RAMAKRISHNA ASHRAM 13/1, BULL TEMPLE ROAD BASAVANAGUDI BENGALURU - 560 004 (PAN :AAACS8577K) PRESENTLY AT: AO1 1ST FLOOR, MYSORE BANK BUILDING K.G. ROAD BENGALURU-560 009 REPRESENTED BY ITS CHIEF MANAGER SRI. JANARDHAN M. GODKHINDI S/O SRI. MA…

State Bank of India vs. The Assistant Commissioner

Appeal is dismissed; and

ITA/305/2019HC Karnataka20 Feb 2023

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

Section 10(5)Section 201Section 201(1)Section 260

…- 1 - ITA No. 305/2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF FEBRUARY, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 305 OF 2019 BETWEEN: STATE BANK OF INDIA LOCAL HEAD OFFICE ST.MARKS ROAD BENGALURU - 560 001 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER SMT. SHYLAJA MAIYA D/O SRI. M.R. MAIYA AGED ABOUT 59 YEARS …APPELLANT (BY MS. JINITA CHATERJEE, ADVOCATE FOR SHRI. S. PARTHASARATHI, ADVOCATE) AND: THE ASSISTANT C…

State Bank of India vs. The Assistant Commissioner

Appeal is dismissed; and

ITA/661/2018HC Karnataka20 Feb 2023

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

Section 10(5)Section 201Section 201(1)Section 260

…- 1 - ITA No. 661/2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF FEBRUARY, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 661 OF 2018 BETWEEN: STATE BANK OF INDIA GOLLAHALLI BRANCH P.O: AVALGURKI CHICKBALLAPUR DISTRICT KARNATAKA-562 101 REPRESENTED BY ITS BRANCH MANAGER SRI. D.N. HARI S/O SRI. NARASIMHA MURTHY AGED ABOUT 33 YEARS PAN NO. AAACS8577K …APPELLANT (BY MS. JINITA CHATERJEE, ADVOCATE FOR SHRI. S. PARTHASARAT…