आयकर अपीलीय अिधकरण, ’ए’ (cid:586)ायपीठ, चे(cid:580)ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ঒ी एस.एस. िव(cid:695)नेআ रिव, (cid:586)ाियक सद(cid:735) एवं ঒ी जगदीश, लेखा सद(cid:735) के सम঴ ।

Before Shri S.S. Viswanethra Ravi, Judicial Member &

Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.1465/Chny/2024 िनधा१रण वष१/Assessment Year: 2015-16 State Bank of India Vs. The Assistant Commissioner of Industrial Finance Branch, Income Tax, 103, Mount Road, Chennai 600 002. TDS Circle 3(1), [TAN:CHES02510E] Chennai.

(अपीलाथ५/Appellant) (ঋ(cid:529)थ५/Respondent)

अपीलाथ५ की ओर से / Appellant by : Ms. G. Vardini Karthik, Advocate (virtual)

ঋ(cid:529)थ५ की ओर से/Respondent by : Shri N. Madan Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 02.04.2025 घोषणा की तारीख /Date of Pronouncement : 27.06.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 21.03.2024 passed by the Addl/JCIT(1)-1, Coimbatore for the assessment year 2015-16.

2. The assessee raised 17 grounds of appeal, amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the order