Union Bank of India v. ACIT

72 Taxmann.com 348Income Tax Appellate Tribunal2016#1651 most cited

What is Union Bank of India v. ACIT authority for?

A tax refund must first be adjusted towards interest payable under Section 244A, with the balance then appropriated against the principal tax amount. This approach does not lead to interest on interest.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Union Bank of India v ACIT · Section 244A interest on refund · refund appropriation priority · interest before principal tax · no interest on interest · refund adjustment · correct interest computation · ITAT Mumbai 2016

Also reported as

162 ITD 142

Sections most often in play

Section 244ASection 143(3)Section 154Section 140A(1)Section 244A(1A)Section 147Section 220(2)Section 234B

Issues it is cited on

section 140a(1)interest on interestsection 244a(1)section 140ainterest on refundsection 244section 43dsection 243section 140section 244areal income theorysection 115ja

Judgments citing Union Bank of India v. ACIT

Dy Commissioner of Income Tax Central Circle 1(4), Mumbai vs. M/S Grasim Industries Limited (Successor to Aditya Birla Nuvo Ltd), Mumbai

In the result, the present appeal is dismissed

ITA 2115/MUM/2022[2009-10]Status: DisposedITAT Mumbai28 Oct 2022AY 2009-10
For Appellant: Shri Yogesh TharFor Respondent: Shri Ashok Kumar Kardam
Section 143(3)Section 244Section 244ASection 250

…ayable on the tax amount remaining unpaid and balance towards tax component. We find that this issue is already settled in favour of the assessee by the following decisions of this Tribunal:- a. Decision in the case of Union Bank of India vs. ACIT reported in 162 ITD 142 dated 11/08/2016. b. Decision in the case of Bank of Baroda vs. DCIT in ITA No.646/Mum/2017 dated 20/12/2018. 7. In view of our aforesaid decision in the facts and circumstances of the instant case and respectfully following the judicial precedents relied upon hereinabove, the alternative argument made by the ld. AR on without prejudice basis, ne…

State Bank of India (Sucessor to Erstwhile State Bank of Indore), Mumbai vs. DCIT Cir 2(2), Mumbai

In the result, appeals filed by the assessee in ITA

ITA 277/MUM/2022[2005-06]Status: DisposedITAT Mumbai20 Sept 2022AY 2005-06

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

Section 14ASection 244ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA NOs. 277, 278, 279 & 280/MUM/2022 (A.Ys: 2005-06, 2009-10, 2010-11 & 2011-12) State Bank of India v. DCIT – Central Circle-2(2) (Successor to Erstwhile State Bank of Indore) Mumbai - 400021 State Bank Bhavan, 3rd Floor FRT Department, Nariman Point Mumbai - 4000021 PAN: AAACS8577K (Appellant) (Respondent) ITA NOs. 410, 411 & 365/MUM/2022 (A.Ys: 2009-10, 2010-11 & 2011-12) ACIT – 2(2)(1) v. State Bank of India Room No. 545, 5th Floor (Successor to Er…

ACIT-2(3)(2), Mumbai vs. M/S Icici Bank Ltd., Mumbai

In the result, the appeal of the assessee is allowed while for the appeal of the revenue stand dismissed

ITA 3864/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Aug 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalicici Bank Limited Vs. The Acit, Circle 2(3)(2) Icici Bank Towers Aayakar Bhavan, 5Th Bandra Kurla Complex Floor, Room No. 552/556 Bandra (East) Mumbai – 400 020 Mumbai – 400 051 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaci1195H Appellant .. Respondent The Acit, Circle 2(3)(2) Vs. Icici Bank Limited Aayakar Bhavan, 5Th Icici Bank Towers Floor, Room No. 552 Bandra Kurla Complex Mumbai – 400 020 Bandra (East) Mumbai – 400 051 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaci1195H Respondent .. Appellant

For Appellant: Aarti VisanjiFor Respondent: R.A. Dhyani &
Section 143(3)Section 147Section 148Section 43D

…ITA Nos. 3215 & 3864/Mum/2019 1 ICICI Bank Ltd. Vs. The ACIT-2(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ICICI Bank Limited Vs. The ACIT, Circle 2(3)(2) ICICI Bank Towers Aayakar Bhavan, 5th Bandra Kurla Complex Floor, Room No. 552/556 Bandra (East) Mumbai – 400 020 Mumbai – 400 051 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACI1195H Appellant .. Respondent The ACIT, Circle 2(3)(2) Vs. ICICI Bank Limited Aayakar Bhavan, 5th ICICI Bank Towers Floor, Room No. 552 Bandra Kurla Complex Mumbai – 400 020 Bandra (…

Icici Bank Limited, Mumbai vs. The Asst. CIT Circle 2(3)(2), Mumbai

In the result, the appeal of the assessee is allowed while for the appeal of the revenue stand dismissed

ITA 3215/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Aug 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalicici Bank Limited Vs. The Acit, Circle 2(3)(2) Icici Bank Towers Aayakar Bhavan, 5Th Bandra Kurla Complex Floor, Room No. 552/556 Bandra (East) Mumbai – 400 020 Mumbai – 400 051 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaci1195H Appellant .. Respondent The Acit, Circle 2(3)(2) Vs. Icici Bank Limited Aayakar Bhavan, 5Th Icici Bank Towers Floor, Room No. 552 Bandra Kurla Complex Mumbai – 400 020 Bandra (East) Mumbai – 400 051 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaci1195H Respondent .. Appellant

For Appellant: Aarti VisanjiFor Respondent: R.A. Dhyani &
Section 143(3)Section 147Section 148Section 43D

…ITA Nos. 3215 & 3864/Mum/2019 1 ICICI Bank Ltd. Vs. The ACIT-2(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ICICI Bank Limited Vs. The ACIT, Circle 2(3)(2) ICICI Bank Towers Aayakar Bhavan, 5th Bandra Kurla Complex Floor, Room No. 552/556 Bandra (East) Mumbai – 400 020 Mumbai – 400 051 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACI1195H Appellant .. Respondent The ACIT, Circle 2(3)(2) Vs. ICICI Bank Limited Aayakar Bhavan, 5th ICICI Bank Towers Floor, Room No. 552 Bandra Kurla Complex Mumbai – 400 020 Bandra (…

Raymond Ltd, Mumbai vs. DCIT RG 2(3), Mumbai

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

ITA 8642/MUM/2011[2000-01]Status: DisposedITAT Mumbai15 Jun 2022AY 2000-01

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 8641 & 8642/Mum/2011 (A.Ys. 1999-2000 & 2000-01) Raymond Limited, Vs. The Dcit-2(3) New Hind House, Aayakar Bhavan, Narottam Morarjee Marg, M.K. Road, Ballard Estate, Mumbai – 400 020 Mumbai – 400 001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacr4896A Assessee .. Revenue

For Appellant: Nitesh JoshiFor Respondent: Shri T. Shankar
Section 140ASection 14ASection 14A(2)Section 244A(1)(b)Section 80H

…ITA Nos. 8641 & 8642/Mum/2011 A.Ys. 1999-2000 & 2000-01 1 Raymond Limited Vs. The Deputy Commissioner of Income Tax-2(3) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 8641 & 8642/Mum/2011 (A.Ys. 1999-2000 & 2000-01) Raymond Limited, Vs. The DCIT-2(3) New Hind House, Aayakar Bhavan, Narottam Morarjee Marg, M.K. Road, Ballard Estate, Mumbai – 400 020 Mumbai – 400 001 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACR4896A Assessee .. Revenue Assessee by : Nitesh Joshi Revenue by : Shri T. Shankar Date of…

Raymond Ltd, Mumbai vs. DCIT RG 2(3), Mumbai

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

ITA 8641/MUM/2011[1999-00]Status: DisposedITAT Mumbai15 Jun 2022AY 1999-00

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 8641 & 8642/Mum/2011 (A.Ys. 1999-2000 & 2000-01) Raymond Limited, Vs. The Dcit-2(3) New Hind House, Aayakar Bhavan, Narottam Morarjee Marg, M.K. Road, Ballard Estate, Mumbai – 400 020 Mumbai – 400 001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacr4896A Assessee .. Revenue

For Appellant: Nitesh JoshiFor Respondent: Shri T. Shankar
Section 140ASection 14ASection 14A(2)Section 244A(1)(b)Section 80H

…ITA Nos. 8641 & 8642/Mum/2011 A.Ys. 1999-2000 & 2000-01 1 Raymond Limited Vs. The Deputy Commissioner of Income Tax-2(3) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 8641 & 8642/Mum/2011 (A.Ys. 1999-2000 & 2000-01) Raymond Limited, Vs. The DCIT-2(3) New Hind House, Aayakar Bhavan, Narottam Morarjee Marg, M.K. Road, Ballard Estate, Mumbai – 400 020 Mumbai – 400 001 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACR4896A Assessee .. Revenue Assessee by : Nitesh Joshi Revenue by : Shri T. Shankar Date of…

The Dy CIT (It) Cir-3(2)(2), Mumbai vs. Msm Satellite (Singapore)Pte. Ltd., Mumbai

In the result, appeals by the Revenue, for the years under consideration, are dismissed

ITA 382/MUM/2021[2008-09]Status: DisposedITAT Mumbai09 Jun 2022AY 2008-09

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Milind Chavan, Sr. D.R
Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.380/Mum./2021 (Assessment Year : 2007–08) ITA no.381/Mum./2021 ITA no.382/Mum./2021 (Assessment Year : 2006–07) (Assessment Year : 2008–09) Dy. Commissioner of Income Tax ……………. Appellant Circle–3(2)(2), Mumbai v/s MSM Satellite (Singapore) Pte. Ltd. C/o Dhruv A & Co., 1101 & 1102 One Indiabulls Centre, Tower–2B ……………. Respondent Elephinstone Road (W), Mumbai 400 013 PAN – AABCS9229H Assessee by : Shri Nitesh Joshi, Advocate Shri Ritesh Thakkar, C.A. Revenue…

The Dy CIT (Intl. Tax)-Circle-3(2)(2), Mumbai vs. Msm Satellite (Singapore) Pte Ltd., Mumbai

In the result, appeals by the Revenue, for the years under consideration, are dismissed

ITA 381/MUM/2021[2006-07]Status: DisposedITAT Mumbai09 Jun 2022AY 2006-07

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Milind Chavan, Sr. D.R
Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.380/Mum./2021 (Assessment Year : 2007–08) ITA no.381/Mum./2021 ITA no.382/Mum./2021 (Assessment Year : 2006–07) (Assessment Year : 2008–09) Dy. Commissioner of Income Tax ……………. Appellant Circle–3(2)(2), Mumbai v/s MSM Satellite (Singapore) Pte. Ltd. C/o Dhruv A & Co., 1101 & 1102 One Indiabulls Centre, Tower–2B ……………. Respondent Elephinstone Road (W), Mumbai 400 013 PAN – AABCS9229H Assessee by : Shri Nitesh Joshi, Advocate Shri Ritesh Thakkar, C.A. Revenue…

The Dy CIT (Intl. Tax)-Circle-3(2)(2), Mumbai vs. Msm Satellite (Singapore) Pte. Ltd., Mumbai

In the result, appeals by the Revenue, for the years under consideration, are dismissed

ITA 380/MUM/2021[2007-08]Status: DisposedITAT Mumbai09 Jun 2022AY 2007-08

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Milind Chavan, Sr. D.R
Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.380/Mum./2021 (Assessment Year : 2007–08) ITA no.381/Mum./2021 ITA no.382/Mum./2021 (Assessment Year : 2006–07) (Assessment Year : 2008–09) Dy. Commissioner of Income Tax ……………. Appellant Circle–3(2)(2), Mumbai v/s MSM Satellite (Singapore) Pte. Ltd. C/o Dhruv A & Co., 1101 & 1102 One Indiabulls Centre, Tower–2B ……………. Respondent Elephinstone Road (W), Mumbai 400 013 PAN – AABCS9229H Assessee by : Shri Nitesh Joshi, Advocate Shri Ritesh Thakkar, C.A. Revenue…

ACIT (Ltu-1), Mumbai vs. Idbi Ltd., Mumbai

Appeal is allowed and revenue’s appeal is dismissed

ITA 835/MUM/2020[2003-04]Status: DisposedITAT Mumbai28 Sept 2021AY 2003-04

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahmanassessment Year: 2003-04 Assistant Commissioner Of M/S Idbi Bank Limited, Income Tax (Ltu-1), 6Th Floor, Idbi Tower, Colaba 29Th Floor, Center-1, World Trade Office, Cuffe Parade, Centre, Cuffee Parade, Vs. Mumbai - 400005 Mumbai - 400005 Pan: Aabc18842G (Appellant) (Respondent) Assessment Year: 2003-04 Idbi Bank Ltd., The Dcit/Acit 22Nd Floor, Taxation Cell, Large Tax Payers Unit, 29Th Idbi Tower, Wtc Complex, Floor, Centre-1, Wtc Complex, Cuffe Parade, Vs. Cuffe Parade, Mumbai - 400005 Mumbai - 400005 Pan:Aaaci1603C (Appellant) (Respondent) Revenue By : Ms. Shreekala Pardeshi (Dr) Assessee By : Shri C Naresh (Ar) Date Of Hearing : 18/08/2021 Date Of Pronouncement: 28/09/2021

For Appellant: Shri C Naresh (AR)For Respondent: Ms. Shreekala Pardeshi (DR)
Section 154Section 244Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2003-04 Assistant Commissioner of M/s IDBI Bank Limited, Income Tax (LTU-1), 6th Floor, IDBI Tower, Colaba 29th Floor, Center-1, World Trade Office, Cuffe Parade, Centre, Cuffee Parade, Vs. Mumbai - 400005 Mumbai - 400005 PAN: AABC18842G (Appellant) (Respondent) Assessment Year: 2003-04 IDBI Bank Ltd., The DCIT/ACIT 22nd Floor, Taxation Cell, Large Tax Payers Unit, 29th IDBI Tower, WTC Complex, Floor, Centre-1, WTC Complex, Cuffe Parade, Vs. Cuffe…

Idbi Bank Ltd., Mumbai vs. Dy CIT (Ltu), Mumbai

Appeal is allowed and revenue’s appeal is dismissed

ITA 777/MUM/2020[2003-04]Status: DisposedITAT Mumbai28 Sept 2021AY 2003-04

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahmanassessment Year: 2003-04 Assistant Commissioner Of M/S Idbi Bank Limited, Income Tax (Ltu-1), 6Th Floor, Idbi Tower, Colaba 29Th Floor, Center-1, World Trade Office, Cuffe Parade, Centre, Cuffee Parade, Vs. Mumbai - 400005 Mumbai - 400005 Pan: Aabc18842G (Appellant) (Respondent) Assessment Year: 2003-04 Idbi Bank Ltd., The Dcit/Acit 22Nd Floor, Taxation Cell, Large Tax Payers Unit, 29Th Idbi Tower, Wtc Complex, Floor, Centre-1, Wtc Complex, Cuffe Parade, Vs. Cuffe Parade, Mumbai - 400005 Mumbai - 400005 Pan:Aaaci1603C (Appellant) (Respondent) Revenue By : Ms. Shreekala Pardeshi (Dr) Assessee By : Shri C Naresh (Ar) Date Of Hearing : 18/08/2021 Date Of Pronouncement: 28/09/2021

For Appellant: Shri C Naresh (AR)For Respondent: Ms. Shreekala Pardeshi (DR)
Section 154Section 244Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2003-04 Assistant Commissioner of M/s IDBI Bank Limited, Income Tax (LTU-1), 6th Floor, IDBI Tower, Colaba 29th Floor, Center-1, World Trade Office, Cuffe Parade, Centre, Cuffee Parade, Vs. Mumbai - 400005 Mumbai - 400005 PAN: AABC18842G (Appellant) (Respondent) Assessment Year: 2003-04 IDBI Bank Ltd., The DCIT/ACIT 22nd Floor, Taxation Cell, Large Tax Payers Unit, 29th IDBI Tower, WTC Complex, Floor, Centre-1, WTC Complex, Cuffe Parade, Vs. Cuffe…

Lubrizol India Pvt Ltd, Mumbai vs. DCIT Ltu-2, Mumbai

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

ITA 4678/MUM/2019[1989-90]Status: DisposedITAT Mumbai22 Jul 2021AY 1989-90

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1989-90

For Appellant: Shri Neeraj Sheth, A.RFor Respondent: Shri Satya Pinisetty, D.R. &
Section 154Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 1989-90 M/s. Lubrizol India P. The Deputy Ltd., Commissioner of Income- 9/3, Thane-Belapur tax, LTU-2, Road, Vs. 29th Floor, Turbhe, Centre No.1, Navi Mumbai - 400705 World Trade Centre, PAN: AAACL0126H Cuffe Parade, Mumbai (Appellant) (Respondent) Present for: Assessee by : Shri Neeraj Sheth, A.R. Revenue by : Shri Satya Pinisetty, D.R. & Shri Brajendra Kumar, D.R. Date of Hearing : 09.07.2021 Date of Pronouncement : 22.07.2021 O R D E R Per Raje…

Grasim Industries Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 473/MUM/2016[2007-08]Status: DisposedITAT Mumbai11 Nov 2020AY 2007-08

Bench: Shri C.N. Prasad, Jm & Shri M.Balaganesh, Am

Section 115Section 244ASection 244A(1)(a)Section 244A(1)(b)

…yable on the tax amount remaining unpaid and balance towards tax component. We find that this issue is already settled in favour of the assessee by the following decisions of this Tribunal:- a. Decision in the case of Union Bank of India vs. ACIT reported in 162 ITD 142 dated 11/08/2016 b. Decision in the case of Bank of Baroda vs. DCIT in ITA No.646/Mum/2017 dated 20/12/2018. 7. In view of our aforesaid decision in the facts and circumstnaces of the instant case and respectfully following the judicial precedents relied upon hereinabove, the alternative argument made by the ld. AR on without prejudice basis, nee…

DCIT (Ltu) 2, Mumbai vs. Union Bank of India, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2234/MUM/2018[2009-10]Status: DisposedITAT Mumbai12 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

DCIT (Ltu) 2, Mumbai vs. Union Bank of India, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2233/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

DCIT (Ltu) 2, Mumbai vs. Union Bank of India, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2232/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

DCIT (Ltu) 2, Mumbai vs. Union Bank of India, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2231/MUM/2018[1991-92]Status: DisposedITAT Mumbai12 Jul 2019AY 1991-92

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

Union Bank of India, Mumbai vs. DCIT (Ltu) 2, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 1803/MUM/2018[2009-10]Status: DisposedITAT Mumbai12 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

Union Bank of India, Mumbai vs. DCIT (Ltu) 2, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 1802/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…

Union Bank of India, Mumbai vs. DCIT (Ltu) 2, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 1801/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1801, 1802 & 1803/MUM/2018 (A.Ys: 2007-08, 2007-08 & 2009-10) M/s. Union Bank of India v. DCIT (LTU) – 2 29th Floor, World Trade Centre Central Accounts Department 6th Floor, Union Bank Bhavan Cuffe Parade 239, Vidhan Bhavan Marg Mumbai - 400 005 Nariman Point Mumbai – 400 021 PAN: AAACU 0564 G (Appellant) (Respondent) ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 (A.Ys: 1991-92, 2007-08, 2007-08 & 2009-10) DCIT (LTU) – 2 v. M/s. Union Bank of India 2…