RESERVED ON: 24 JULY 2026.
PRONOUNCED ON: 06 AUGUST 2026.
Judgment (Per G. S. Kulkarni, J.):-
1. These are eight appeals filed under Section 260A of the Income Tax Act,
1961 (for short, “the Act”) by the appellant-Citizen Credit Co-operative Bank
P. V. Rane
ITXAL 2533-26@GRP.DOC
Ltd., against a common order dated 15 July 2025 passed by the Income Tax
Appellate Tribunal, Bench at Mumbai, whereby the appellant’s (for short referred
to as ‘the assessee’) appeals, arising from the orders passed by the Commissioner
of Income Tax (Appeals), have been rejected. As the assessee is a co-operative
bank having different branches and the assessment of each of the branches being
independent, these appeals pertain to a common assessment year namely
Assessment Year 2016-17. As the issues which fell for consideration of the
forums below were similar, they have continued to remain so, also in respect of
the present proceedings. Hence, these appeals are being disposed of by this
common order.
