FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

D E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE ACIT, , KOCHI vs. M/S.FEDERAL BANK LTD, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE ACIT, KOCHI vs. M/S.FEDERAL BANK LTD, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE ACIT, KOCHI vs. THE FEDERAL BANK LTD, ERNAKULAM

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

D E R Per N. V. VASUDEVAN, VICE-PRESIDENT: ITA Nos. 745 to 747/Coch/2019 & ITA Nos.33 to 36/Coch/2020 are cross appeals by the Assessee and Revenue against a common order dated 22.10.2019 of CIT(A), Kochi, relating to AY 2008-09 and 2010-11. 2. In so far as these cross appeals are concerned, the common issue in the appeals

THOTTIPAL SERVICE COOPERATIVE BANK,THRISSUR vs. ITO WARD 2(5), THRISSUR

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

reassessment proceedings under Section 147 of the Act were initiated by issuance of notice under Section 1448 of the Act. In response, the Assessee filed a return of income on 19/11/2021 declaring ‘Nil’ income after claiming deduction under Section 80P(2)(d