DCIT-2(1)(1), MUMBAI, MUMBAI vs. CENTRAL BANK OF INDIA, MUMBAI
In the result, the appeal of the Revenue is dismissed
ITA 5521/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Nov 2025AY 2016-17
Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2016-17 Dcit, Circle-2(1)(1), Central Bank Of India, Room No. 561, 5Th Floor, Mumbai Main Office, Aayakar Bhavan, Vs. M.G. Road, Fort, Mumbai-400020. Greater Bombay, Mumbai-400023. Pan : Aaacc2498P (Appellant) (Respondent) For Assessee : Shri Nitesh Joshi For Revenue : Shri Virabhadra S. Mahajan, Sr.Dr Date Of Hearing : 10-11-2025 Date Of Pronouncement : 12-11-2025 O R D E R
For Appellant: Shri Nitesh JoshiFor Respondent: Shri Virabhadra S. Mahajan, Sr.DR
Section 115Section 115JSection 143(3)Section 271(1)(c)Section 36(1)(vii)
ITAT, Mumbai bench in its own case for the A.Y. 2013-14, it is not a "company" to which second proviso to Section 129(1) of the Companies Act, 2013 (18 of 2013) is applicable and hence, the provisions of Section 115JB of the I.T Act, are not applicable