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1 result for “section 68”+ Section 194A(3)(viia)clear

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Section 2639Section 143(3)2

STATE BANK OF INDIA,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-2, MUMBAI

In the result, appeal of the assessee is dismissed

ITA 1533/MUM/2023[2019-20]Status: DisposedITAT Mumbai28 Aug 2024AY 2019-20
Section 143(3)Section 144BSection 263

68,18,55,028.\n\n2.2 The learned PCIT erred in not following the\ndecision of Mumbai Tribunal in the case of Bank of\nIndia (27 taxmann.com 335), affirmed by the\nBombay High Court in 64 taxmann.com 215 as\nalso adopted by the Hon'ble Tribunal in its order\nfor AY 2008-09.\n\n2.3 The learned PCIT erred