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“Section 3(1)(i)”

Section References (mined)Section 3Section 3(1)(i)26 judgments

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1499/BANG/2025[2017-18]Status: DisposedITAT Bangalore06 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vishal Bhat - CAFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)
Section 115JSection 211(2)

company as defined in section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a banking company. Section 3(1)(i) of the Companies Act, defines a 'company' as under: "(i) "company" means a company formed and registered under this Act or an existing company as defined ... therefore, it does not fall in the first part of the said section. 49. Further, the expression "existing company has been defined in Section 3(1)(ii) to mean as under: "(ii) "existing company" means a company formed and registered under any of the previous companies laws specified below

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1498/BANG/2025[2016-17]Status: DisposedITAT Bangalore06 Nov 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vishal Bhat - CAFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)
Section 115JSection 211(2)

company as defined in section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a banking company. Section 3(1)(i) of the Companies Act, defines a 'company' as under: "(i) "company" means a company formed and registered under this Act or an existing company as defined ... therefore, it does not fall in the first part of the said section. 49. Further, the expression "existing company has been defined in Section 3(1)(ii) to mean as under: "(ii) "existing company" means a company formed and registered under any of the previous companies laws specified below

ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1497/BANG/2025[2015-16]Status: DisposedITAT Bangalore06 Nov 2025AY 2015-16
For Appellant: \nShri Vishal Bhat - CA
Section 115JSection 211(2)

company\nas defined in section 3 of the Companies Act, 1956 (Now 2013) to be\nregarded as a banking company. Section 3(1)(i) of the Companies Act,\ndefines a 'company' as under: \"(i) \"company\" means a company formed\nand registered under this Act or an existing company as defined

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1496/BANG/2025[2014-15]Status: DisposedITAT Bangalore06 Nov 2025AY 2014-15
For Appellant: \nShri Vishal Bhat - CA
Section 115JSection 211(2)

company\nas defined in section 3 of the Companies Act, 1956 (Now 2013) to be\nregarded as a banking company. Section 3(1)(i) of the Companies Act,\ndefines a 'company' as under: \"(i) \"company\" means a company formed\nand registered under this Act or an existing company as defined

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1495/BANG/2025[2013-14]Status: DisposedITAT Bangalore06 Nov 2025AY 2013-14
For Appellant: \nShri Vishal Bhat - CA
Section 115JSection 211(2)

company\nas defined in section 3 of the Companies Act, 1956 (Now 2013) to be\nregarded as a banking company. Section 3(1)(i) of the Companies Act,\ndefines a 'company' as under: \"(i) \"company" means a company formed\nand registered under this Act or an existing company as defined

CENTRAL BANK OF INDIA,MUMBAI vs. NFAC, CIT(APPEAL), DELHI

In the result, the appeal filed by the assessee bearing ITA No

ITA 2045/MUM/2022[2016-17]Status: DisposedITAT Mumbai17 Oct 2025AY 2016-17

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Nitesh JoshiFor Respondent: Shri R A Dhyani, (CIT DR)
Section 115JSection 129Section 143(3)Section 147Section 250Section 52

company as defined in section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a banking company. Section 3(1)(i) of the Companies Act, defines a 'company' as under: "(i) "company" means a company formed and registered under this Act or an existing company as defined ... therefore, it does not fall in the first part of the said section. 49. Further, the expression "existing company has been defined in Section 3(1)(ii) to mean as under: "(ii) "existing company" means a company formed and registered under any of the previous companies laws specified below

ACIT (LTU)-1, MUMBAI vs. UNION BANK OF INDIA, MUMBAI

In the result, appeal of the assessee is allowed

ITA 882/MUM/2020[2015-16]Status: DisposedITAT Mumbai11 Aug 2025AY 2015-16
For Appellant: Shri C Naresh, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 115JSection 36(1)(vii)Section 36(1)(viia)

company as\ndefined in section 3 of the Companies Act, 1956 (Now 2013) to be regarded\nas a banking company. Section 3(1)(i) of the Companies Act, defines a\n'company' as under:\n20\nI.T.A. No. 424/Mum/2020\nI.T.A. No. 882/Mum/2020\n\"(i) \"company\" means a company formed and registered

ACIT CIRCLE ,3(4), MUMBAI, MUMBAI vs. UNION BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2119/MUM/2024[2020-21]Status: DisposedITAT Mumbai11 Jun 2025AY 2020-21
For Appellant: \nShri C. NareshFor Respondent: \nShri Vikas K. Suryawanshi
Section 144Section 14A

company as defined\nin section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a\nbanking company. Section 3(1)(i) of the Companies Act, defines a 'company'\nas under:\n\"(i) "company" means a company formed and registered under this Act or an\nexisting company

ACIT, CIRCLE -3(4), MUMBAI, MUMBAI vs. UNION BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2118/MUM/2024[2021-22]Status: DisposedITAT Mumbai11 Jun 2025AY 2021-22
For Appellant: \nShri C. NareshFor Respondent: \nShri Vikas K. Suryawanshi
Section 144Section 14A

company as defined\nin section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a\nbanking company. Section 3(1)(i) of the Companies Act, defines a 'company'\nas under:\n\"(i) \"company\" means a company formed and registered under this Act or an\nexisting company

M/S UNION BANK OF INDIA,MUMBAI vs. DCIT, CIRCLE-(LTU) 2, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2038/MUM/2024[2021-22]Status: DisposedITAT Mumbai11 Jun 2025AY 2021-22
For Appellant: \nShri C. NareshFor Respondent: \nShri Vikas K. Suryawanshi
Section 144Section 14A

company as defined\nin section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a\nbanking company. Section 3(1)(i) of the Companies Act, defines a 'company'\nas under:\n\"(i) "company" means a company formed and registered under this Act or an\nexisting company

M/S UNION BANK OF INDIA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-(LTU)-2, MUMBAI, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2037/MUM/2024[2020-21]Status: DisposedITAT Mumbai11 Jun 2025AY 2020-21
For Appellant: \nShri C. NareshFor Respondent: \nShri Vikas K. Suryawanshi
Section 144Section 14A

company as defined\nin section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a\nbanking company. Section 3(1)(i) of the Companies Act, defines a 'company'\nas under:\n\"(i) \"company\" means a company formed and registered under this Act or an\nexisting company

ACIT, CIRCLE-2(2)(1), BANGALORE vs. CANARA BANK, BENGALURU

In the result, appeal filed by the Revenue is dismissed

ITA 2058/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022
For Appellant: \nShri. Vishal Bhat, CA
Section 1Section 115JSection 129Section 143(1)(a)

company as\ndefined in section 3 of the Companies Act, 1956 (Now 2013) to be\nregarded as a banking company. Section 3(1)(i) of the Companies Act,\ndefines a 'company' as under: \"(i) \"company\" means a company formed\nand registered under this Act or an existing company as defined

M/S. BANK OF BARODA(ERSTWHILE VIJAYA BANK),MUMBAI vs. ADDL.CIT, LTU, , BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 234/BANG/2025[2015-16]Status: DisposedITAT Bangalore04 Apr 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\Nita No.234/Bang/2025\N Assessment Year: 2015-16\Nm/S. Bank Of Baroda (Erstwhile\Nvijaya Bank)\N2Nd Floor, Baroda Corporate Centre\Nbandra Kurla Complex\Nbandra (East)\Nmumbai 400 051\Npan No: Aaacv4791J\Nappellant\Nvs.\Naddl. Cit\Nltu\Nbangalore\Nrespondent\Nappellant By\N:\Nsmt. Lalitha Rameshwaran, A.R.\Nrespondent By\N:\Nsri Rajashekhar M., D.R.\Ndate Of Hearing\N:\N03.04.2025\Ndate Of Pronouncement\N:\N04.04.2025\No R D E R\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of 1D. Cit(A)/Nfac Dated 23.12.2024 Vide Din & Order\Nno. Itba/Nfac/S/250/2024-25/1071453089(1) Passed U/S 250 Of\Nthe Act (In Short “The Act”) For The Ay 2015-16.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\N1. The Order Of The Learned Cit(A) Is Against The Law & Facts Of The Case.\N2. The Order Passed By The Learned Cit(A) Is Against The Principles Of Natural Justice.\N2.

Section 115JSection 143(2)Section 250Section 36(1)(vii)

company as\ndefined under section 3 of the Companies Act, 1956 (Now 2013) to be\nregarded as a banking company. Section 3(1)(i) of the Companies Act,\ndefines a 'company' as under: \"(i) company means a company formed\nand registered under this Act or an existing company as defined

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

ITA 297/BANG/2024[2018-19]Status: DisposedITAT Bangalore17 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

For Appellant: Sri Abharana &Anantham, A.RsFor Respondent: Ms. Neera Malhotra, D.R
Section 115JSection 143(3)Section 14ASection 234BSection 250

company as defined in section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a banking company. Section 3(1)(i) of the Companies Act, defines a 'company' as under: "(i) "company" means a company formed and registered under this Act or an existing company as defined ... therefore, it does not fall in the first part of the said section. 49. Further, the expression "existing company has been defined in Section 3(1)(ii) to mean as under: "(ii) "existing company" means a company formed and registered under any of the previous companies laws specified below

JCIT(OSD) CORPORATE CIRCLE-1(1), CHENNAI vs. INDIAN BANK, CHENNAI

ITA 527/CHNY/2023[2018-19]Status: DisposedITAT Chennai20 Nov 2024AY 2018-19
Section 250Section 36(1)(vii)Section 36(1)(viia)

company as\ndefined in section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a\nbanking company. Section 3(1)(i) of the Companies Act, defines a 'company' as\nunder: \"(i) \"company\" means a company formed and registered under this Act\nor an existing company as defined ... ntherefore, it does not fall in the first part of the said section. 49. Further, the\nexpression \"existing company has been defined in Section 3(1)(ii) to mean as under:\n\"(ii) \"existing company\" means a company formed and registered under any of the\nprevious companies laws specified below

JCIT(OSD) CORPORATE CIRCLE-1(1), CHENNAI vs. INDIAN BANK, CHENNAI

ITA 526/CHNY/2023[2017-18]Status: DisposedITAT Chennai20 Nov 2024AY 2017-18
Section 250Section 36(1)(vii)Section 36(1)(viia)

company as\ndefined in section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a\nbanking company. Section 3(1)(i) of the Companies Act, defines a 'company' as\nunder: \"(i) \"company\" means a company formed and registered under this Act\nor an existing company as defined ... ntherefore, it does not fall in the first part of the said section. 49. Further, the\nexpression \"existing company has been defined in Section 3(1)(ii) to mean as under:\n\"(ii) \"existing company\" means a company formed and registered under any of the\nprevious companies laws specified below

JCIT(OSD) CORPORATE CIRCLE-1(1), CHENNAI vs. INDIAN BANK, CHENNAI

ITA 517/CHNY/2023[2016-17]Status: DisposedITAT Chennai20 Nov 2024AY 2016-17
Section 250Section 36(1)(vii)Section 36(1)(viia)

company as\ndefined in section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a\nbanking company. Section 3(1)(i) of the Companies Act, defines a 'company' as\nunder: \"(i) \"company\" means a company formed and registered under this Act\nor an existing company as defined ... ntherefore, it does not fall in the first part of the said section. 49. Further, the\nexpression \"existing company has been defined in Section 3(1)(ii) to mean as under:\n\"(ii) \"existing company\" means a company formed and registered under any of the\nprevious companies laws specified below

JCIT(OSD) CORPORATE CIRCLE-1(1), CHENNAI vs. INDIAN BANK, CHENNAI

ITA 516/CHNY/2023[2015-16]Status: DisposedITAT Chennai20 Nov 2024AY 2015-16
For Appellant: \nShri M.Sanjeev Aditya, C.AFor Respondent: \nMs.Nayani Swapna, CIT
Section 250Section 36(1)(vii)Section 36(1)(viia)

company as\r\ndefined in section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a\r\nbanking company. Section 3(1)(i) of the Companies Act, defines a 'company' as\r\nunder: \"(i) \"company\" means a company formed and registered under this ... does not fall in the first part of the said section. 49. Further, the\r\nexpression \"existing company has been defined in Section 3(1)(ii) to mean as under:\r\n\"(ii) \"existing company\" means a company formed and registered under any of the\r\nprevious companies laws specified

CANARA BANK (ERSTWHILE SYNDICATE BANK),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

In the result, appeals of the assessee are partly allowed

ITA 938/BANG/2024[2014-15]Status: DisposedITAT Bangalore16 Oct 2024AY 2014-15
Section 115JSection 143(3)Section 14ASection 250

company as\ndefined in section 3 of the Companies Act, 1956 (Now 2013) to be\nregarded as a banking company. Section 3(1)(i) of the Companies Act,\ndefines a 'company' as under: \"(i) \"company\" means a company formed\nand registered under this Act or an existing company as defined

CANARA BANK (ERSTWHILE SYNDICATE BANK),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 937/BANG/2024[2013-14]Status: DisposedITAT Bangalore16 Oct 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Ms. Brinda Rameswaran, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115JSection 143(3)Section 14ASection 250

company as defined in section 3 of the Companies Act, 1956 (Now 2013) to be regarded as a banking company. Section 3(1)(i) of the Companies Act, defines a 'company' as under: "(i) "company" means a company formed and registered under this Act or an existing company as defined ... therefore, it does not fall in the first part of the said section. 49. Further, the expression "existing company has been defined in Section 3(1)(ii) to mean as under: "(ii) "existing company" means a company formed and registered under any of the previous companies laws specified below

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