SARVODAYA NAGRIK SAHAKARI BANK LTD.,HIMATNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD - 1, AHMEDABAD

ITA 806/AHD/2026Status: DisposedITAT Ahmedabad09 July 2026AY 2022-235 pages

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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Rushin Patel, AR
For Respondent: Shri Kiran Unavekar, CIT-DR
Hearing: 17.06.2026Pronounced: 09.07.2026

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of Principal Commissioner of Income Tax, Ahmedabad -1 [hereinafter referred to as “PCIT”] dated 09.02.2026 passed in his revisional juri iction u/s. 263 of the Income Tax Act [hereinafter referred as “the Act”].

2.

The brief facts of the case are that the assessee had filed its return of income for A.Y. 2022-23 on 27.10.2022 declaring income of Rs. 1,77,39,340/-. The case was selected for scrutiny under CASS. The Sarvodaya Nagrik Sahakari Bank Ltd Vs PCIT, AY- 2022-23 2 assessment was completed u/s. 1

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