INCOME TAX OFFICER (TDS), RAIPUR vs. STATE BANK OF INDIA REGIONAL OFFICE JAGDALPUR, JAGDALPUR
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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM
Per Avdhesh Kumar Mishra, AM: This appeal for Assessment Year (‘AY’) 2012-13 filed by the Revenue is directed against the order dated 31.03.2026 of Additional/Joint Commissioner of Income Tax (Appeals)-2, Siliguri [‘Addl./Joint CIT(A)] passed under section 250 of the Income Tax Act, 1961 (‘Act’).
The sole issue raised by the Revenue challenges the finding of Ld. Addl./ Joint CIT(A
The order continues below.
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