INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI
STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING as on 16.07.2018.
Sr. Appeal No. Name of the To whom assigned the Points involved Remark
No Assessee Special Bench
MUMBAI BENCHES
1. ITA 9189/M/04 & CO J.P. Morgan Chase Re-Const. of Larger Bench "Whether an income which is not Date awaited.
Bank 1. Shri. G.S.Pannu,AM subject to tax on the doctrine of
No. 139/M/13 2. Shr i Joginder Singh,JM mutuality can be construed to be an
A.Y. 1998-99 3. Shri R.C. Sharma,AM "income which does not form part of the
4. Sh Mahavir Singh,JM total income under this Act", as
5. Shri Saktijit Dey, JM understood for the purposes of section
(Vide President's order
14A of the Act?"
dt. 27.06.2018.)
2. ITA 1342/M/2006 Mashreq Bank PSC 1. Shri G. S. Pannu, Fixed on
A.M. 16.07.2018
2. Shri. Mahavir Singh,
JM
3. Shri Saktijit Dey, JM
(Vide order dt.
17.04.2018.)
DELHI BENCHES
1. ITA 1976/Del/2006 M/s C.L.C. & Sons 1. Hon'ble President, "Whether, on the facts and Fixed after the
Pvt. Ltd. I.T.A.T. circumstances of the case, assessee is disposal of
2. Hon'ble Vice- entitled to claim depreciation on the Hon'ble High
President (DZ) value of all intangible assets falling in Court in the
case of CLC
3. Shri. Rajpal Yadav, the category of "any other business or
Global Ltd.
JM. commercial rights", without coherence
Vide H.O. U.O. dt. of such rights with the distinct genusis/
18.08.2010. category if intangible assets like know
how, patents, copyrights, trade marks,
licences and franchises as defined U/s
32(1) (II) of the I.T. Act."
BANGALORE
BENCHES
1
1. ITA 38/B/1997 Shri C. Ramaiah 1. Sh.Sunil Kr. Yadav, Blocked.
Reddy JM Pending
2. Sh.A.K. Garodia, AM before the
3. Sh. I. Rama Rao, AM Karanataka
High Court
AHMEDABAD
BENCHES
2. ITA Nos.2668,2669 & The People's Co-op. 1. Hon'ble President, 1."Whether the assessee being a Co- Adjourned
2670/Ahd/2012 & Credit Society Ltd., I.T.A.T. operative Credit Society, in view of its Sine die.
C.O.Nos.10,11,12/ Deesa. 2. Shri.Promod Kumar, function in providing credit facilities to Pending
Ahd/2012 A.M. its members, is into the business of before Gujrat
3. Shri.Rajpal Yadav, banking and is it not being impeded or High Court.
J.M. hit by the provisions of section 80P(4) of
Vide H.O. U.O. dt. I.T. Act, 1961? Further, in view of
14.06.2015. section 5 of Banking Regulation Act,
1949 and section 2 of NABARD Act,
1981, whether this Co-operative Credit
Society is carrying on the Banking
Bank?" Business, and for all practical
purposed acting like a Co-operative.
2. "Whether a Co-operative Credit
Society being providing credit facility to
its members can be held as banking
function, so as to deny the benefit of
Section 80P(2)(a)(i) by invoking the
provisions of section 80P(4)?"
RAJKOT
BENCHES
1. IT(SS)A No.1 & 2/Rjt/ Chaitnaya 1. Shri Rajpal Yadav,JM Per Judicial Member:-
2013 Cineworld Pvt. Ltd. 2. Shri N.K. Billaiya, AM "Whether, on the facts and in the
3. Shri S.S.Godara, JM circumstances of the case, the learned
CIT(A) was justified in directing the
Assessing Officer to allow the deduction
of Rs.94,31,453 and Rs.57,61,294
under section 80IB(7A) for the
2
assessment years 2006-07 and 2007-08
respectively."
Per Accountant Member:-
"Whether, on the facts and in the
circumstances of the case, the learned
CIT(A) is right in directing the Assessing
Officer to allow the deduction of
Rs.94,31,453 and Rs.57,61,294 under
section 80IB, being the amount of
entertainment tax collected by the
assessee company under Gujarat
Entertainment Tax and retained by it as
an incentive profit under the Incentive
Scheme notified by the Government, for
the assessment years 2006-07 and
2007-08 respectively, ignoring the
principles laid down by Hon'ble
Supreme Court in Liberty India Vs CIT,
317 ITR 218 (SC)."
CHANDIGARH
BENCHES
1. ITA No.510, 538 & State Bank of India 1. Shri R.S.Syal, VP "Whether deduction under section Fixed on
1259/Chandi/2017 (Successor of State 2. Smt. Diva Singh, JM 36(1)(viia) of Income Tax Act 1961 r.w.r. 26.07.2018
Bank of Patiala ) 3. Shri B.R.R. Kumar, 6ABA of the Income Tax Act 1962 is to
AM be allowed on the total outstanding
advances including opening balances
upon which the assessee bank has
already claimed such deduction in
earlier years or the same has to be
allowed in respect of incremental
advances made during the year ?"
3
|
