Principal Commissioner of Income Tax vs City Union Bank — TCA/55/2026
Case under U/s 260-a of the Income Tax Act,1961 Section 1. Next hearing: 01st July 2026.
CNR: HCMA010130522026
Next Hearing
01st July 2026
e-Filing Number
16-01-2026
Filing Number
TCA/9470/2026
Filing Date
19-01-2026
Registration No
TCA/55/2026
Registration Date
28-04-2026
Judge
Honourable The CHIEF JUSTICE , Honourable Mr.Justice G.ARUL MURUGAN
Coram
Honourable The CHIEF JUSTICE , Honourable Mr.Justice G.ARUL MURUGAN
Bench Type
Division Bench
Category
T.C. APPEAL/REVISION ( 170 )
Sub-Category
S. 260 (A) of I.T. Act, 1961 ( 2 )
Judicial Branch
JUDICIALSECTION
Acts & Sections
Petitioner(s)
Principal Commissioner of Income Tax
Adv. V.Mahalingam,P.E.R. Mangala Suvigaran,P.E.R. Mangala Suvigaran, P.E.R. Mangala Suvigaran
Respondent(s)
City Union Bank
Hearing History
Judge: Honourable The CHIEF JUSTICE , Honourable Mr.Justice G.ARUL MURUGAN
FOR ADMISSION (TCA)
FOR ADMISSION (TCA)
| Date | Purpose |
|---|---|
| 02-06-2026 | FOR ADMISSION (TCA) |
| 01-07-2026 | FOR ADMISSION (TCA) |
Orders
The Madras High Court admitted the Principal Commissioner of Income Tax's appeal against City Union Bank on two substantial questions of law: whether the ITAT erred in finding no error by the AO regarding disallowance of bad debt deductions under section 36(i)(vii), and whether the ITAT was justified in setting aside the PCIT's section 263 order without merit examination. Notice was issued to respondent, returnable in four weeks. This case analysis is maintained by casestatus.in based on publicly available court records.
The Madras High Court admitted the Principal Commissioner of Income Tax's appeal against City Union Bank on two substantial questions of law: whether the ITAT erred in finding no error by the AO regarding disallowance of bad debt deductions under section 36(i)(vii), and whether the ITAT was justified in setting aside the PCIT's section 263 order without merit examination. Notice was issued to respondent, returnable in four weeks. This case analysis is maintained by casestatus.in based on publicly available court records.
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