2024 INSC 781 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 3291­3294 OF 2009 Bank of Rajasthan Ltd. … Appellant versus Commissioner of Income Tax … Respondent with Civil Appeal Nos.11200­11201 of 2024 (Arising out of S.L.P. (C) Nos. 1445­1446 of 2021) Civil Appeal No.11202 of 2024 (Arising out of S.L.P. (C) No. 4843 of 2020) Civil Appeal No.11203 of 2024 (Arising out of S.L.P. (C) No. 7055 of 2021) Civil Appeal No.11204 of 2024 (Arising out of S.L.P. (C) No. 7404 of 2021) Civil Appeal No.11205 of 2024 (Arising out of S.L.P. (C) No. 15281 of 2021) Civil Appeal No.11196 of 2024 (Arising out of S.L.P. (C) No. 1686 of 2021) Civil Appeal No.11197 of 2024 (Arising out of S.L.P. (C) No. 1687 of 2021) Civil Appeal No.3291­3294 of 2009, etc. Page 1 of 45Civil Appeal No.11198 of 2024 (Arising out of S.L.P. (C) No. 8968 of 2018) Civil Appeal No.11199 of 2024 (Arising out of S.L.P. (C) No. 24841 of 2019) and Civil Appeal No. 4755 of 2023 (Arising out of