VYAVASAYA SAHAKARA BANK NIYAMITHA IDAKANI,CHIKKAMAGALUR vs. INCOME TAX OFFICER, WARD-1, CHIKKAMAGALUR
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Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE
Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.
PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT:
These three captioned appeals concern the same assessee, namely VYAVASAYA SAHAKARA BANK NIYAMITHA IDAKANI. The common issue in all three appeals arises from the assessee’s change of name, after which it obtained a new Permanent Account Number and filed its returns under the new PAN, while the old PAN continued to ITA 2682-2684/BANG/2025 VYAVASAYA SAHAKARA BANK
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