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*    IN THE HIGH COURT OF DELHI AT NEW DELHI
                                 Date of decision 17.4.2018
+    ITA 415/2017 & ITA 56/2018
     ORIENTAL BANK OF COMMERCE                         ..... Appellant
                           Through:   Mr Rajat Navet, Ms Sanya Talwar and Mr
                                      Kushagra Pandit, Advs.






                   versus
     ADDITIONAL COMMISSIONER OF INCOME TAX       ..... Respondent
                   Through:   Ms Vibhooti Malhotra and
                              Mr. Rahul Chaudhary, Advs and Mr Puneet
                              Rai, Adv.
+    ITA 414/2017
     ORIENTAL BANK OF COMMERCE CENTRAL ACCOUNTS OFFICE
                                            ..... Appellant
                           Through:   Mr Rajat Navet, Ms Sanya Talwar and Mr
                                      Kushagra Pandit, Advs
                    versus
     ADDITIONAL COMMISSIONER OF INCOME TAX RANGE -19, NEW
     DELHI                                          ..... Respondent
                    Through:    Ms Vibhooti Malhotra and
                                Mr. Rahul Chaudhary, Advs and Mr Puneet
                                Rai, Adv.
     CORAM:
     HON'BLE MR. JUSTICE S. RAVINDRA BHAT
     HON'BLE MR. JUSTICE A. K. CHAWLA

     MR. JUSTICE S. RAVINDRA BHAT (Open Court)






     1.      Appeals are allowed.

     2.      For reasons, the judgment dated 17.4.2018 in ITA 129/2018 may be
     referred to.

                                                           S. RAVINDRA BHAT, J



                                                                 A. K. CHAWLA, J

     APRIL 17, 2018/ndn