DCIT, CIRCLE - 19(1), DELHI vs. PUNJAB NATIONAL BANK (EARLIER KNOWN AS ORIENTAL BANK OF COMMERCE), DELHI
Appeal is dismissed in above terms
ITA 3161/DEL/2024[2017-18]Status: DisposedITAT Delhi24 Oct 2025AY 2017-18
Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraassessment Year: 2017-18 Dcit, Vs. Punjab National Bank (Earlier Circle-19(1), Know As Oriental Bank Of Delhi Commerce), Harsha Bhawan, E Block, Connaught Place, Delhi Pan: Aaaco0191M (Appellant) (Respondent) Assessee By Sh. K.V.S.R. Krishana, Ca Department By Sh. Dayainder Singh Sidhu, Cit(Dr)
Section 143(3)Section 14ASection 36(1)Section 36(2)(v)
section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
2. Delay of 458 days in filing of the Revenue’s instant appeal is condoned in larger interest of justice and in light of Collector, Land
& Acquisition vs. Mst. Katiji & Others