INCOME TAX OFFICER, PARWANOO, H.P vs. JOGINDRA CENTRAL COOPERATIVE BANK LIMITED, SOLAN, H.P
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL
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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