IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No. 635/LKW/2024 Assessment Year: 2016-17 State Bank of India v. DCIT (TDS)

The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002.

PAN:KNPS02318B (Appellant) (Respondent)

ITA No. 636/LKW/2024 Assessment Year: 2018-19 State Bank of India v. Addl. CIT (TDS)

The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002.

PAN: KNPS02318B (Appellant) (Respondent) Appellant by: Shri R. K. Agarwal, Adv Respondent by: Shri Amit Kumar, CIT(DR)

Date of hearing: 21 07 2025 Date of pronouncement: 29 07 2025

O R D E R

PER KUL BHARAT, VICE PRESIDENT.:

These two appeals by the assessee, one against the order u/s 201(1)/201(1A) of the Income Tax Act, 1961 (“Act”, for short) dated 29.03.2023 and another against the order u/s 271C of the Act dated 25.05.2023, pertaining to the assessment year 2016-17 and assessment year 2018-19 respectively. For the sake of convenience, both appeals were heard together and are being disposed of by way of consolidated order. First, we will take up the I