{"id":18866,"date":"2024-04-05T11:39:30","date_gmt":"2024-04-05T06:09:30","guid":{"rendered":"https:\/\/itatonline.org\/info\/?p=18866"},"modified":"2024-04-05T11:42:21","modified_gmt":"2024-04-05T06:12:21","slug":"constitution-of-special-bench-in-the-case-of-the-union-bank-of-india","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/constitution-of-special-bench-in-the-case-of-the-union-bank-of-india\/","title":{"rendered":"Constitution of Special Bench in the case of The Union Bank of India"},"content":{"rendered":"<p>Constitution of Special Bench in the case of The Union Bank of India [ITA No. 424\/M\/2020 for A.Y 2015-16) and Central Bank sf India 1ITA 3740\/M\/2018 for A.Y 2013-14) &#8211; reg. <\/p>\n<p>As per the order of the Hon&#8217;ble President, Income-Tax Appellate Tribunal, a Special Bench is constituted comprising of Justice (Retd.) C V Bhadang, President, Shri B R Baskaran, AM and Shri Amit Shukla, JM to decide the following issue:-<\/p>\n<p>&#8220;Whether clause (b) to sub.sec.(2) of sec. 115JB of the Income tax Act inserted by Finance Act, 2012 w.e.f. 01.04.2013 will bring the assesses &#8211; banks constituted as &#8220;corresponding new bank&#8221; in terms of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970\/1980 within the scope of sec. 115JB of the Act from assessment year 2013-14 onwards?&#8221;<\/p>\n<p>The Appeal is listed for hearing before a Special Bench on 25.84.2824 at ITAT, Mumbai.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Screenshot-2024-04-05-113846.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Screenshot-2024-04-05-113846.jpg\" alt=\"\" width=\"646\" height=\"689\" class=\"aligncenter size-full wp-image-18867\" srcset=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Screenshot-2024-04-05-113846.jpg 646w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Screenshot-2024-04-05-113846-281x300.jpg 281w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Screenshot-2024-04-05-113846-100x107.jpg 100w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Screenshot-2024-04-05-113846-150x160.jpg 150w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Screenshot-2024-04-05-113846-200x213.jpg 200w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Screenshot-2024-04-05-113846-300x320.jpg 300w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Screenshot-2024-04-05-113846-450x480.jpg 450w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Screenshot-2024-04-05-113846-600x640.jpg 600w\" sizes=\"auto, (max-width: 646px) 100vw, 646px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2024\/04\/Special-Bench-Union-Bank-of-India.pdf\">Special Bench &#8211; Union Bank of India<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Constitution of Special Bench in the case of The Union Bank of India [ITA No. 424\/M\/2020 for A.Y 2015-16) and Central Bank sf India 1ITA 3740\/M\/2018 for A.Y 2013-14) &#8211; reg. As per the order of the Hon&#8217;ble President, Income-Tax &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/itatonline.org\/info\/constitution-of-special-bench-in-the-case-of-the-union-bank-of-india\/\"> <span class=\"screen-reader-text\">Constitution of Special Bench in the case of The Union Bank of India<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,8],"tags":[],"class_list":["post-18866","post","type-post","status-publish","format-standard","hentry","category-all-information","category-itat-related"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/18866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=18866"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/18866\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=18866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=18866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=18866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}