Union Bank of India v. DCIT LTU(2)

166 Taxmann.com 207Reported decision2024#6683 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115JBSection 14ASection 36(1)(viii)Section 143(3)Section 158A(1)Section 2(26)Section 24Section 35DDA

Issues it is cited on

section 129(1)section 2(26)section 36(2)(i)section 35ddasection 158adepreciation on leased assetssection 4aminimum alternate taxsection 36(1)(viii)section 35dsection 115jb(2)section 36(2)

Judgments citing Union Bank of India v. DCIT LTU(2)

BANK OF BARODA ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1), MUMBAI

ITA 1913/MUM/2025[2015-16]Status: DisposedITAT Mumbai14 Oct 2025AY 2015-16

Bench: Smt. Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am) Bank Of Baroda Acit-2(1)(1) Baroda Corporate Centre Room 561, 5Th Floor Corporate Accounts & Vs. Aayakar Bhavan Taxation Department, 2Nd M.K. Road Floor, C-26, G-Block Churchgate Bandra Kurla Complex Mumbai-400 020. Bandra-E, Mumbai-400 051. Pan : Aaacb1534F Appellant Respondent

For Respondent: Shri C. Naresh & Shri
Section 115JSection 143(3)Section 14ASection 263Section 36(1)(viii)

…Ld. PCIT passed under section 263 of the Act since no enquiry was conducted by Ld. AO. During the proceedings before ITAT, Ld. AR of the appellant bank relied on the order of ITAT, Mumbai Special Bench in the case of Union Bank of India Vs. DCIT LTU(2)(2014) 166 Taxmann.com 207(Mum)(SB) dated 6.9.2024 where the Special Bench has held that section 115JB are not applicable to appellant bank and hence pleaded that the addition made by Ld. AO be deleted. 5. Ld. DR relied on the orders of Ld. PCIT under section 263 of the Act, ITAT order in appellant bank’s own case for this relevant assessment year and ITAT Hyderab…

UNITED BANK OF INDIA,KOLKATA vs. DCIT, LTU, CIRCLE - 1, KOLKATA, KOLKATA

In the result, the Revenue’s appeal is dismissed (ITA No

ITA 428/KOL/2018[2013-14]Status: DisposedITAT Kolkata23 Jul 2025AY 2013-14

Bench: the ITAT. The grounds may be extracted for reference:

Section 115JSection 14ASection 15JSection 211Section 250Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 428/KOL/2018 (Assessment Year 2013-2014) United Bank of India, 16, Old Court House Street, 4th Floor, Kolkata - 700001 [PAN: AAACU5624P] ……..…...…………….... Appellant vs. DCIT, LTU, Circle-1, Kolkata, 110, Shantipally, Aayakar Poorva, Kolkata – 700107 ................................. Respondent I.T.A. No. 215/KOL/2018 (Assessment Year 2013-2014) DCIT/ACIT, LTU-1, Kolkata, 9th Floor, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata - 700107 ……..…...………………

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

In the result, the Revenue’s appeal is dismissed (ITA No

ITA 215/KOL/2018[2013-14]Status: DisposedITAT Kolkata23 Jul 2025AY 2013-14

Bench: the ITAT. The grounds may be extracted for reference:

Section 115JSection 14ASection 15JSection 211Section 250Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 428/KOL/2018 (Assessment Year 2013-2014) United Bank of India, 16, Old Court House Street, 4th Floor, Kolkata - 700001 [PAN: AAACU5624P] ……..…...…………….... Appellant vs. DCIT, LTU, Circle-1, Kolkata, 110, Shantipally, Aayakar Poorva, Kolkata – 700107 ................................. Respondent I.T.A. No. 215/KOL/2018 (Assessment Year 2013-2014) DCIT/ACIT, LTU-1, Kolkata, 9th Floor, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata - 700107 ……..…...………………

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 742/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2013-14

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “B” BENCH\nBefore: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\n\nITA Nos & Appellant\nAsst. Years\n722/Ahd/2023\nTO\n728/Ahd/2023\n2012-13\nTO\n2018-19\n735/Ahd/2023\nTO\n740/Ahd/2023\n2012-13, 2014-15\nto 2018-19 &\n742/Ahd/2023\n2013-14\nRespondent\nNational Dairy\nDevelopment\nBoard\nPost Box No. 40,\nJagnath Mahadev\nMandir,\nAnand-388001,\nGujarat\nACIT,\nAnand Circle,\nAnand\nDy. CIT,\nAnand Circle,\nAnand\nNational Dairy\nDevelopment\nBoard\nPost Box No. 40,\nJagnath Mahadev\nMandir,\nAnand-388001,\nGujarat…

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 740/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 739/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2017-18

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “B” BENCH\n\nBefore: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\n\n| ITA Nos & Asst. Years | Appellant |\n|---|---|\n| 722/Ahd/2023 TO 728/Ahd/2023 2012-13 To 2018-19 | National Dairy Development Board Post Box No. 40, Jagnath Mahadev Mandir, Anand-388001, Gujarat | Dy. CIT, Anand Circle, Anand | National Dairy Development Board Post Box No. 40, Jagnath Mahadev Mandir, Anand-388001, Gujarat PAN AABCN2029C |\n| 735/Ahd/2023 TO 740/Ahd/2023 2012-13, 2014-15 to 2018-19 & 742/Ahd/2023 2013-14 | ACIT, Anand Circle, Ana…

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 738/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 737/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2015-16

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “B” BENCH\n\nBefore: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\n\n\nITA Nos &\nApppellant\nRespondent\nAsst. Years\nNational Dairy\nDevelopment\nDy. CIT,\n722/Ahd/2023\nTO\n728/Ahd/2023\nBoard\nAnand Circle,\nAnand\nPost Box No. 40,\nJagnath Mahadev\nMandir,\nAnand-388001,\nGujarat\n2012-13\nΤο\n2018-19\n735/Ahd/2023\nTO\n740/Ahd/2023\n2012-13, 2014-15\nto 2018-19 &\n742/Ahd/2023\n2013-14\nACIT,\nAnand Circle,\nAnand\nNational Dairy\nDevelopment\nBoard\nPost Box No. 40,\nJagnath Mahadev\nMandir,\nAnand-388001,\nG…

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 736/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

ACIT,ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 735/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 728/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 727/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2017-18
Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “B” BENCH\nBefore: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\n\n| ITA Nos &\n| Appellant\n| Respondent\n| Asst. Years\n| 722/Ahd/2023\n| National Dairy\n| Dy. CIT,\n| TO\n| Development\n| Anand Circle,\n| 728/Ahd/2023\n| Board\n| Anand\n| 2012-13\n| Post Box No. 40,\n|\n| To\n| Jagnath Mahadev\n|\n| 2018-19\n| Mandir,\n|\n| Anand-388001,\n|\n| Gujarat\n|\n| 735/Ahd/2023\n| ACIT,\n| National Dairy\n| TO\n| Anand Circle,\n| Development\n| 740/Ahd/2023\n| Anand\n| Board\n| 2012-13, 2014-15\n| Post Box No. 40,\n|\n|…

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 726/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 725/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2015-16

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “B” BENCH\n\nBefore: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\n\n| ITA Nos & Asst. Years | Appellant |\n|-----------------------|-------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------|\n| 722/Ahd/2023 TO 728/Ahd/2023 2012-13 TO 2018-19 | National Dairy Development Board Post Box No. 40, Jagnath Mahadev Mandir, Anand-388001, Gujarat | Dy. CIT, Anand Circle, Anand…

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 724/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 723/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 722/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…