INCOME TAX OFFICER, PARWANOO, H.P vs. JOGINDRA CENTRAL COOPERATIVE BANK LIMITED, SOLAN, H.P

ITA 667/CHANDI/2025Status: DisposedITAT Chandigarh03 August 2026AY 2020-215 pages

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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, Advocate
For Respondent: Smt. Jaishree Sharma, CIT, DR, Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, Advocate
Hearing: 22.07.2026Pronounced: 03.08.2026

PER LALIET KUMAR, JM

The present appeal has been preferred by the Revenue against the order passed by the Ld. Commissioner of Income Tax (Appeals)-2, Ahmedabad [in short ‘the CIT (A)’] for the Assessment Year 2020-21. 2. The Revenue has challenged the order of the Ld. CIT(A) primarily on the ground that the Ld. CIT(A), while deleting the additions made by the Assessing Officer, merely followed the A.Y.2020-21 2 appellate order passed in the assessee's own case for Assessment Ye

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