ICICI BANK LTD.,MUMBAI vs. THE DY CIT -2(3)(1), MUMBAI
In the result, appeal filed by the assessee is partly allowed
ITA 738/MUM/2021[2015-16]Status: DisposedITAT Mumbai25 Jan 2024AY 2015-16
Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Icici Bank Ltd. The Dy. Commissioner Of Icici Bank Towers, Income-Tax 2(3)(1) Bandra Kurla Complex, Aaykar Bhavan, Vs. 5Th Floor, Room No.552, Badra (East), Mumbai-400 051 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaaci1195H
For Appellant: Ms. Aarti Visanji, advFor Respondent: Shri Manoj Kumar Sinha, DR
Section 115JSection 143(3)Section 144C(3)Section 263Section 36(1)Section 48
iv.
Excess deduction allowed under Section 36(1)(viia) of the Act of ₹159,22,24,604/- by allowing the claim despite assessee not revising its return of income for new claim which is against the decision of Hon'ble Supreme Court in Goetz India Limited
[284 ITR 323].
v.
Excess grant of deduction under Section 36(1
