2015 (9) TMI 750

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....For The Respondent : Mr. Hari Mohan Bhatia, Advocate for respondent nos. 1, 2 & 3. Dr. Udhyog Shukla, Advocate Income Tax Appellate Tribunal, Delhi, vide judgment dated 18.07.2014, was pleased to allow the appeal filed by the State Bank of India and was further pleased to dismiss the appeal filed by the Revenue having observed that Section 149A(i) of the Income Tax Act, 1961 cannot be pressed i....

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....el appearing for the petitioner Bank, vide judgment dated 03.03.2015 passed by the Commissioner of Income Tax (Appeals), Dehradun, amount of Rs. 97,85,38,937/- was directed to be deleted against the assessee/Bank, therefore, as on day no amount of Rs. 97,85,38,937/- is outstanding against the petitioner Bank, therefore, there is no question of adjustment or set off. Mr. Hari Mohan Bhatia, learn....

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....r Counsel appearing for the petitioner Bank that amount of Rs. 97,85,38,937/- has been deleted against the assessee/Bank seems to be correct. Since, it is not within the knowledge of Mr. Hari Mohan Bhatia, learned counsel for the Revenue, as to whether order dated 03.03.2015 has been passed by the Commissioner of Income Tax (Appeals), therefore, in the peculiar facts and circumstances of the ca....