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IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM (Assessment Years: 2015-16 & 2016-17)

DCIT-2(1)(1), M/s. Bank of Baroda, Room No.561, 5^th Floor, 2^nd Floor, Baroda Corporate Centre, Aayakar Bhavan, C 26, G Block, Vs.

Mumbai – 400 020 Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 PAN No.AAACB1534F (Appellant) : (Respondent CO Nos.259 & 258/M/2025 (Arising out of ITA Nos.4913 & 4869/Mum/2025)

(Assessment Years: 2015-16 & 2016-17)

M/s. Bank of Baroda, Vs. Deputy Commissioner of Income Tax, Baroda Corporate Centre, Circle 2(1)(1), Room No.561, Corporate Accounts & Taxation 5^th Floor, Aayakar Bhavan, Department. 2^nd Floor, C-26, G Block, Maharishi Karve Road, Bandra Kurla Complex, Mumbai – 400 020 Bandra (East), Mumbai – 400 051 PAN No.AAACB1534F (Appellant) : (Respondent Assessee by : Shri C. Naresh, AR.

Respondent by : Shri Vimal Kumar Meena, (CIT DR)

Date of Hearing : 10.12.2025 Date of Pronouncement : 12.02.2026

O R D E R

Per Bench:

These appeals are filed by the Revenue and the and cross objections by the assessee, challenging the order of the Learned Commissioner of Income Tax Appeal, Mumbai (‘ld.

CIT(A)’