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“Section 3(1)(ii)”

Section References (mined)Section 3Section 3(1)(ii)12 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)

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)

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

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

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

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

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)

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)

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)

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)

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

{ "clean_text": "ITA Nos.937 & 938/Bang/2024\nM/s. Canara Bank (Erstwhile Syndicate Bank), Bangalore\nIN THE INCOME TAX APPELLATE TRIBUNAL\n\"C

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

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

UNION BANK OF INDIA,MUMBAI vs. DCIT LTU (2), MUMBAI

ITA 424/MUM/2020[2015-16]Status: HeardITAT Mumbai06 Sept 2024AY 2015-16
Section 115JSection 211

therefore, it does not fall in the first part of the said\nsection.\n49. Further, the expression \"existing company has been defined\nin Section 3(1)(ii) to mean as under:\n\"(ii) \"existing company\" means a company formed and\nregistered under any of the previous companies laws specified\nbelow

CENTRAL BANK OF INDIA,MUMBAI vs. ACIT - 2(1)(2), MUMBAI

ITA 3740/MUM/2018[2013-14]Status: HeardITAT Mumbai06 Sept 2024AY 2013-14
Section 115JSection 211

therefore, it does not fall in the first part of the said\nsection.\n49. Further, the expression \"existing company has been defined\nin Section 3(1)(ii) to mean as under:\n\"(ii) \"existing company\" means a company formed and\nregistered under any of the previous companies laws specified\nbelow