UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. v. CIT

5 SCC 221Reported decision2006#5911 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Judgments citing UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. v. CIT

ASSISTANT COMMISSIONER OF INCOME TAX , AKOLA CIRCLE , AKOLA vs. THE BULDHANA DISTRICT CENTRAL CO-OP BANK LIMITED , BULDHANA

In the result, appeal filed by the revenue is dismissed

ITA 118/NAG/2020[2011-12]Status: DisposedITAT Nagpur12 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 45(1)

…o.53 of 2014, judgment dated 22/01/2015, wherein the Hon’ble Court has held as under:- “11. The learned counsel for respondent has placed reliance in a case of Mercantile Bank Ltd., Bombay Vs. The Commissioner of Income Tax, Bombay City-III reported in (2006) 5 SCC 221, where similar question was raised before the Apex Court. The question was whether the assessee is under Income Tax Act, 1961 in respect of the interest on doubtful advances credited to the interest suspense account. In this case, the Uco Bank's Case (supra) was also referred and the Hon'ble Apex Court has allowed the appeal to the extent of questi…

INOCME TAX OFFICER WARD -2, BHANDARA vs. THE BHANDRARA URBAN CO-OPERATIVE BANK LIMITED , BHANDARA

In the result, the appeals filed by the Revenue stand dismissed

ITA 158/NAG/2019[2009-10]Status: DisposedITAT Nagpur29 May 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Kailash C. Kanojiya
Section 2Section 36Section 36(1)Section 36(1)(viia)Section 56

…rt has held as under:- The Bhandara Urban Co–operative Bank Ltd. ITA no.158/Nag./2019 “11. The learned counsel for respondent has placed reliance in a case of Mercantile Bank Ltd., Bombay Vs. The Commissioner of Income Tax, Bombay City-III reported in (2006) 5 SCC 221, where similar question was raised before the Apex Court. The question was whether the assessee is under Income Tax Act, 1961 in respect of the interest on doubtful advances credited to the interest suspense account. In this case, the Uco Bank's Case (supra) was also referred and the Hon'ble Apex Court has allowed the appeal to the extent of questi…

ASSISTANT COMMISSIONER OF INCOME-TAX, RATNAGIRI CIRCLE ,, RATNAGIRI vs. THE RATNAGIRI DISTRICT CENTRAL CO-OPERATIVE BANK LTD,, RATNAGIRI

Appeal is dismissed in above terms

ITA 2465/PUN/2017[2014-15]Status: DisposedITAT Pune27 Apr 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.2465/Pun/2017 ननधधारण वषा / Assessment Year : 2014-15 Assistant Commissioner Of Income Tax, .......अपऩलधथी / Appellant Ratnagiri Circle, Ratnagiri बनधम / V/S. The Ratnagiri District Central Co-Operative Bank Ltd. Sahakar Bhavan Jawahar Path, Ratnagiri ……प्रत्यथी / Respondent Pan : Aaaar7920B Assessee By : None Revenue By : Shri S. P. Walimbe

For Appellant: NoneFor Respondent: Shri S. P. Walimbe
Section 119Section 143(3)Section 43DSection 45Q

…rticular assessment year (Southern Technologies Ltd. Vs. Joint Commissioner of Income Tax, Coimbtore reported in 2010 (2) SCC 548, Mercantile Bank Ltd, Bombay Vs. The Commissioner of Income Tax, 4 The Ratnagiri District Central Co-operative Bank Ltd. (2006) 5 SCC 221 and Vasisth Chay Vyapar Limited 330 ITR 440 (Delhi) followed). It is evident from the above that the interest on sticky loans, where principal itself is doubtful of recovery cannot be assessed as income. In addition to this, it is seen that the decision of the Hon‟ble ITAT Pune Bench in the case of Usmanabad Janta Sahakari Bank Ltd in ITA No.795/PN…

DCIT - 1(3)(2), MUMBAI vs. AGRASEN URBAN CO.OP.BANK LTD., PUNE

In the result, the appeal by the Revenue stands dismissed

ITA 2874/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Oct 2018AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm

For Appellant: Shri Suhas Bora
Section 119Section 143(3)Section 145Section 45Q

…19 to ensure a uniform and proper administration and application of the Income Tax Act.” 11.The learned counsel for respondent has placedreliance in a case of Mercantile Bank Ltd., Bombay Vs. The Commissioner of Income Tax, Bombay City- III reported in (2006) 5 SCC 221, where similar question was raised before the Apex Court. The question was whether the assessee isliable to be taxed under I ncome Tax Act, 1961 in respect ofthe interest on doubtful advances credited to th interest suspense account. In this case, the Uco Bank's Case (supra) was also referred and the Hon’ble Apex Court has allowed the appeal to the…

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S. THE DEOLA MERCHANT CO-OPERATIVE BANK LTD,, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 2992/PUN/2016[2013-14]Status: DisposedITAT Pune19 Sept 2018AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील अपील संसंसंसं. / Ita No.2992/Pun/2016 आयकर आयकर आयकर अपील अपील िनधा"रण वष" वष" / Assessment Year : 2013-14 िनधा"रण िनधा"रण िनधा"रण वष" वष"

For Appellant: Shri Sudhendu DasFor Respondent: Shri Abhay Avchat
Section 36(1)(viia)Section 43D

…n the income of the assessee for the particular assessment year, .................... 11. The learned counsel for respondent has placed reliance in a case of Mercantile Bank Ltd., Bombay Vs. The Commissioner of Income Tax, Bombay, City-III reported in (2006) 5 SCC 221, where similar question was raised before the Apex Court. The question was whether the assessee is liable to be taxed under Income Tax Act, 1961 in respect of the interest on doubtful advances credited to the interest suspense account. In this case, the Uco Bank’s Case (supra) was also referred and the Hon’ble Apex Court has allowed the appeal to t…

THE DY. CIT,, VIJAYAWADA vs. M/S. THE GANDHI CO-OP., VIJAYAWADA

In the result, appeals of the revenue for the assessment years 2012-

ITA 461/VIZ/2016[2013-2014]Status: DisposedITAT Visakhapatnam05 Sept 2018AY 2013-2014

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.199/Viz/2016 (धििाारण िर्ा/Assessment Year: 2012-13) Joint Commissioner Of Vs. The Gandhi Cooperative Income Tax (Osd), Vijayawada Urban Bank Ltd. Vijayawada [Pan :Aaaat8072G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.461/Viz/2016 (धििाारण िर्ा/Assessment Year: 2013-14) Deputy Commissioner Of Income Tax Vs. The Gandhi Cooperative Circle-2(1), Vijayawada Urban Bank Ltd. Vijayawada [Pan :Aaaat8072G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.01/Viz/2018 (Arising Out Of I.T.A.Nos.199/Viz/2016) The Gandhi Cooperative Urban Vs. Joint Commissioner Of Income Bank Ltd., Vijayawada Tax (Osd), Vijayawada [Pan :Aaaat8072G] Cross Objection No.02/Viz/2018 (Arising Out Of I.T.A.No.461/Viz/2016) The Gandhi Cooperative Urban Deputy Commissioner Of Bank Ltd., Vijayawada Income Tax [Pan :Aaaat8072G] Circle-2(1), Vijayawada निर्धाऩिती की ओि से/ Assessee By : Shri C.Subrahmanyam, Ar िधजस्व की ओि से/ Revenue By : Smt U Mini Chandran, Dr सुिवधई की तधिीख / Date Of Hearing : 20.08.2018 05.09.2018 घोषणध की तधिीख/Date Of Pronouncement :

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt U Mini Chandran, DR

…Nos.199 & 461/Viz/2016&CO Nos.01 & 02/Viz/2018 The Gandhi Cooperative Urban Bank Ltd. Vijayawada account of interest on sticky advances – UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. Vs. CIT (2006) 202 CTR (SC) 457 : (2006) 5 SCC 221 followed. 27. This Tribunal in the case of Gandhi Co-operative Urban Bank Limited in ITA No.469/Vizag/2012 dated 30.11.2015 has considered the similar issue and allowed the interest on non-performing assets. The relevant extract of this Tribunal in para No.7 to 10 is extracted as under: 7. We have gone through the reason given by the CIT(A) as well…

THE JCIT(OSD),, VIJAYAWADA vs. THE GANDHI COPERATIVE URBAN BANK LTD., VIJAYAWADA

In the result, appeals of the revenue for the assessment years 2012-

ITA 199/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam05 Sept 2018AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.199/Viz/2016 (धििाारण िर्ा/Assessment Year: 2012-13) Joint Commissioner Of Vs. The Gandhi Cooperative Income Tax (Osd), Vijayawada Urban Bank Ltd. Vijayawada [Pan :Aaaat8072G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.461/Viz/2016 (धििाारण िर्ा/Assessment Year: 2013-14) Deputy Commissioner Of Income Tax Vs. The Gandhi Cooperative Circle-2(1), Vijayawada Urban Bank Ltd. Vijayawada [Pan :Aaaat8072G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.01/Viz/2018 (Arising Out Of I.T.A.Nos.199/Viz/2016) The Gandhi Cooperative Urban Vs. Joint Commissioner Of Income Bank Ltd., Vijayawada Tax (Osd), Vijayawada [Pan :Aaaat8072G] Cross Objection No.02/Viz/2018 (Arising Out Of I.T.A.No.461/Viz/2016) The Gandhi Cooperative Urban Deputy Commissioner Of Bank Ltd., Vijayawada Income Tax [Pan :Aaaat8072G] Circle-2(1), Vijayawada निर्धाऩिती की ओि से/ Assessee By : Shri C.Subrahmanyam, Ar िधजस्व की ओि से/ Revenue By : Smt U Mini Chandran, Dr सुिवधई की तधिीख / Date Of Hearing : 20.08.2018 05.09.2018 घोषणध की तधिीख/Date Of Pronouncement :

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt U Mini Chandran, DR

…Nos.199 & 461/Viz/2016&CO Nos.01 & 02/Viz/2018 The Gandhi Cooperative Urban Bank Ltd. Vijayawada account of interest on sticky advances – UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. Vs. CIT (2006) 202 CTR (SC) 457 : (2006) 5 SCC 221 followed. 27. This Tribunal in the case of Gandhi Co-operative Urban Bank Limited in ITA No.469/Vizag/2012 dated 30.11.2015 has considered the similar issue and allowed the interest on non-performing assets. The relevant extract of this Tribunal in para No.7 to 10 is extracted as under: 7. We have gone through the reason given by the CIT(A) as well…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHARAD NAGARI SAHAKARI BANK LTD.,, SOLAPUR

In the result, appeal of the Revenue is dismissed

ITA 1240/PUN/2016[2012-13]Status: DisposedITAT Pune20 Jul 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri Achal SharmaFor Respondent: Shri Pramod Shingte
Section 145Section 260ASection 43D

…n the income of the assessee for the particular assessment year, .................... 11. The learned counsel for respondent has placed reliance in a case of Mercantile Bank Ltd., Bombay Vs. The Commissioner of Income Tax, Bombay, City-III reported in (2006) 5 SCC 221, where similar question was raised before the Apex Court. The question was whether the assessee is liable to be taxed under Income Tax Act, 1961 in respect of the interest on doubtful advances credited to the interest suspense account. In this case, the Uco Bank’s Case (supra) was also referred and the Hon’ble Apex Court has allowed the appeal to t…

THE, ACIT,, GUNTUR vs. THE GUNTUR DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,, TENALI

In the result, the appeal filed by the revenue is partly allowed and

ITA 75/VIZ/2016[2008-09]Status: DisposedITAT Visakhapatnam06 Apr 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 143(3)Section 263Section 36

…lly applicable to the co- operative banks-Tribunal was therefore justified in deleting addition on account of interest on sticky advances – UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. Vs. CIT (2006) 202 CTR (SC) 457 : (2006) 5 SCC 221 followed. 10. This Tribunal in the case of Gandhi Co-operative Urban Bank Limited in ITA No.469/Vizag/2012 dated 30.11.2015 has considered the similar issue and allowed the interest on non-performing assets. The relevant extract of this Tribunal in para No.7 to 10 is extracted as under: 7. We have gone through the reason given by the CIT(A) as w…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHARAD SAHAKARI BANK LTD.,, PUNE

In the result, appeal by the Revenue and cross objections filed by the assessee are dismissed

ITA 1046/PUN/2016[2012-13]Status: DisposedITAT Pune28 Feb 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Mukesh Jha

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.1046/PUN/2016 यनधाारण वषा / Assessment Year : 2012-13 Asstt. Commissioner of Income Tax, Circle – 10, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Sharad Sahakari Bank Limited, Market Yard, Manchar, Tal.-Ambegaon, Pune-410503 PAN : AABAS2358F ……प्रत्यथी / Respondent प्रत्याक्षेऩ सं. / CO No.06/PUN/2018 यनधाारण वषा / Assessment Year : 2012-13 Sharad…

THE ACIT,, ELURU vs. M/S. THE DISTRICT CO - OPERATIVE CENTRAL BANK LTD., ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 269/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…lly applicable to the co- operative banks-Tribunal was therefore justified in deleting addition on account of interest on sticky advances – UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. Vs. CIT (2006) 202 CTR (SC) 457 : (2006) 5 SCC 221 followed. 27. This Tribunal in the case of Gandhi Co-operative Urban Bank Limited in ITA No.469/Vizag/2012 dated 30.11.2015 has considered the similar issue and allowed the interest on non-performing assets. The relevant extract of this Tribunal in para No.7 to 10 is extracted as under: 7. We have gone through the reason given by the CIT(A) as w…

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 524/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…lly applicable to the co- operative banks-Tribunal was therefore justified in deleting addition on account of interest on sticky advances – UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. Vs. CIT (2006) 202 CTR (SC) 457 : (2006) 5 SCC 221 followed. 27. This Tribunal in the case of Gandhi Co-operative Urban Bank Limited in ITA No.469/Vizag/2012 dated 30.11.2015 has considered the similar issue and allowed the interest on non-performing assets. The relevant extract of this Tribunal in para No.7 to 10 is extracted as under: 7. We have gone through the reason given by the CIT(A) as w…

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, VISAKHAPATNAM

In the result, the appeals filed by the assessee in ITA No

ITA 515/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…lly applicable to the co- operative banks-Tribunal was therefore justified in deleting addition on account of interest on sticky advances – UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. Vs. CIT (2006) 202 CTR (SC) 457 : (2006) 5 SCC 221 followed. 27. This Tribunal in the case of Gandhi Co-operative Urban Bank Limited in ITA No.469/Vizag/2012 dated 30.11.2015 has considered the similar issue and allowed the interest on non-performing assets. The relevant extract of this Tribunal in para No.7 to 10 is extracted as under: 7. We have gone through the reason given by the CIT(A) as w…

THE ITO, WARD-2, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD., ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 78/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…lly applicable to the co- operative banks-Tribunal was therefore justified in deleting addition on account of interest on sticky advances – UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. Vs. CIT (2006) 202 CTR (SC) 457 : (2006) 5 SCC 221 followed. 27. This Tribunal in the case of Gandhi Co-operative Urban Bank Limited in ITA No.469/Vizag/2012 dated 30.11.2015 has considered the similar issue and allowed the interest on non-performing assets. The relevant extract of this Tribunal in para No.7 to 10 is extracted as under: 7. We have gone through the reason given by the CIT(A) as w…

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 50/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…lly applicable to the co- operative banks-Tribunal was therefore justified in deleting addition on account of interest on sticky advances – UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. Vs. CIT (2006) 202 CTR (SC) 457 : (2006) 5 SCC 221 followed. 27. This Tribunal in the case of Gandhi Co-operative Urban Bank Limited in ITA No.469/Vizag/2012 dated 30.11.2015 has considered the similar issue and allowed the interest on non-performing assets. The relevant extract of this Tribunal in para No.7 to 10 is extracted as under: 7. We have gone through the reason given by the CIT(A) as w…

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 49/VIZ/2012[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…lly applicable to the co- operative banks-Tribunal was therefore justified in deleting addition on account of interest on sticky advances – UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. Vs. CIT (2006) 202 CTR (SC) 457 : (2006) 5 SCC 221 followed. 27. This Tribunal in the case of Gandhi Co-operative Urban Bank Limited in ITA No.469/Vizag/2012 dated 30.11.2015 has considered the similar issue and allowed the interest on non-performing assets. The relevant extract of this Tribunal in para No.7 to 10 is extracted as under: 7. We have gone through the reason given by the CIT(A) as w…

THE ACIT., CIRCLE - 1, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,, ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 476/VIZ/2012[2009-2010]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…lly applicable to the co- operative banks-Tribunal was therefore justified in deleting addition on account of interest on sticky advances – UCO Bank Vs. CIT(1999) 154 CTR (SC) 88:(1999)4SCC 599 and Mercantile Bank Ltd. Vs. CIT (2006) 202 CTR (SC) 457 : (2006) 5 SCC 221 followed. 27. This Tribunal in the case of Gandhi Co-operative Urban Bank Limited in ITA No.469/Vizag/2012 dated 30.11.2015 has considered the similar issue and allowed the interest on non-performing assets. The relevant extract of this Tribunal in para No.7 to 10 is extracted as under: 7. We have gone through the reason given by the CIT(A) as w…

TIRUCHIRAPALLI DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,CHENNAI vs. ACIT, TRICHY

ITA 834/CHNY/2013[2009-10]Status: DisposedITAT Chennai03 Mar 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.832, 833 & 834/Mds/2013 "नधा"रण वष" / Assessment Years : 2007-08, 2008-09 & 2009-10 M/S Tiruchirapalli District Central The Assistant Commissioner Of Co-Operative Bank Ltd., V. Income Tax, C/O Shri S. Sridhar, Advocate, Circle I(1), New No.14, Old No.82, Flat No.5, Tiruchirapalli. 1St Avenue, Indira Nagar, Adyar, Chennai - 600 020. Pan : Aaaat 5036 C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT
Section 143(3)Section 263Section 36(1)(ii)Section 36(1)(viia)Section 37(1)Section 43DSection 45Q

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई ["श"वर: मदुरै] IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI [CAMP: MADURAI] "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी.जॉज", लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.832, 833 & 834/Mds/2013 "नधा"रण वष" / Assessment Years : 2007-08, 2008-09 & 2009-10 M/s Tiruchirapalli District Central The Assistant Commissioner of Co-operative Bank Ltd., v. Income Tax, C/o Shri S. Sridhar, Advocate, Circle I(1), New No.14, Old No.82, Flat No.5, Tiruchirapalli. 1st Avenue, Indira Nagar, A…

TIRUCHIRAPALLI DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,CHENNAI vs. ACIT, TRICHY

ITA 833/CHNY/2013[2008-09]Status: DisposedITAT Chennai03 Mar 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.832, 833 & 834/Mds/2013 "नधा"रण वष" / Assessment Years : 2007-08, 2008-09 & 2009-10 M/S Tiruchirapalli District Central The Assistant Commissioner Of Co-Operative Bank Ltd., V. Income Tax, C/O Shri S. Sridhar, Advocate, Circle I(1), New No.14, Old No.82, Flat No.5, Tiruchirapalli. 1St Avenue, Indira Nagar, Adyar, Chennai - 600 020. Pan : Aaaat 5036 C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT
Section 143(3)Section 263Section 36(1)(ii)Section 36(1)(viia)Section 37(1)Section 43DSection 45Q

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई ["श"वर: मदुरै] IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI [CAMP: MADURAI] "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी.जॉज", लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.832, 833 & 834/Mds/2013 "नधा"रण वष" / Assessment Years : 2007-08, 2008-09 & 2009-10 M/s Tiruchirapalli District Central The Assistant Commissioner of Co-operative Bank Ltd., v. Income Tax, C/o Shri S. Sridhar, Advocate, Circle I(1), New No.14, Old No.82, Flat No.5, Tiruchirapalli. 1st Avenue, Indira Nagar, A…

TIRUCHIRAPALLI DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,CHENNAI vs. ACIT, TRICHY

ITA 832/CHNY/2013[2007-08]Status: DisposedITAT Chennai03 Mar 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.832, 833 & 834/Mds/2013 "नधा"रण वष" / Assessment Years : 2007-08, 2008-09 & 2009-10 M/S Tiruchirapalli District Central The Assistant Commissioner Of Co-Operative Bank Ltd., V. Income Tax, C/O Shri S. Sridhar, Advocate, Circle I(1), New No.14, Old No.82, Flat No.5, Tiruchirapalli. 1St Avenue, Indira Nagar, Adyar, Chennai - 600 020. Pan : Aaaat 5036 C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT
Section 143(3)Section 263Section 36(1)(ii)Section 36(1)(viia)Section 37(1)Section 43DSection 45Q

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई ["श"वर: मदुरै] IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI [CAMP: MADURAI] "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी.जॉज", लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.832, 833 & 834/Mds/2013 "नधा"रण वष" / Assessment Years : 2007-08, 2008-09 & 2009-10 M/s Tiruchirapalli District Central The Assistant Commissioner of Co-operative Bank Ltd., v. Income Tax, C/o Shri S. Sridhar, Advocate, Circle I(1), New No.14, Old No.82, Flat No.5, Tiruchirapalli. 1st Avenue, Indira Nagar, A…