COMMISSIONER OF INCOME TAX LTU v. UCO BANK

preferring the appeal is condoned.

A similar question arises herein as in ITAT No. 3811 of 2016 which has been admitted: 2Whether a nationalised banking company would be subject to the requirements of Section 115JB of the Income Tax Act, 1961? Since the question is already under consideration in one matter, informal paper-books may be prepared by the Revenue so that all records used before the Appellate Tribunal can be produced in Court when the appeal appears for hearing in the monthly list of August, 2018.

GA No. 2809 of 2016 and GA No. 2810 of 2016 are disposed of, but without any order as to costs.

(SANJIB BANERJEE, J.) (ABHIJIT GANGOPADHYAY, J.) S.Chandra