“Section 170(2)(a)”

Section References (mined)Section 170Section 170(2)(a)2 judgments

ACIT-2(1)(1), MUMBAI vs. BANK OF BARODA (E- VIJAYA BANK), MUMBAI

Appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 2583/MUM/2024[2018-19]Status: DisposedITAT Mumbai14 Aug 2025AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri S. Ananthan, ARFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR

Section 143(2)Section 143(3)Section 250Section 292B

Thus, the assessment proceedings for the Assessment Year 2019- 2020 was not pending when the Scheme came into effect. Therefore provisions contained in Section 170(2)(A) shall also not be attracted in case of assessment proceedings for the Assessment Year 2019-2020. 22. In the present case the assessment

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

Appeal of the assessee is allowed and the appeal of the revenue is\ndismissed

ITA 2534/MUM/2024[2018-19]Status: DisposedITAT Mumbai14 Aug 2025AY 2018-19

Section 143(2)Section 143(3)Section 250Section 292B

Thus, the assessment proceedings for the Assessment Year 2019-\n2020 was not pending when the Scheme came into effect. Therefore provisions\ncontained in Section 170(2)(A) shall also not be attracted in case of\nassessment proceedings for the Assessment Year 2019-2020.\n22. In the present case the assessment