ITO, WARD, PALAMPUR vs. THE KANGRA CENTRAL COOPERATIVE BANK LIMITED, KANGRA
No AI summary yet for this case.
In the result, the present appeal of the Revenue is dismissed.
Now we shall deal with the appeal in ITA No. 32/Chd/2023, since the facts involved in the present case are similar and identical to the facts involved in ITA No. 31/Chd/2023, therefore our findings and conclusions given in ITA No. 31/Chd/2023 shall apply mutatis mutandis to this appeal also.
In the result, both the above appeals filed by the Revenue are dismissed.
Order pronounced in the open Court on 31/05/2024.
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िव�म िसंह यादव परेश म. जोशी ( VIKRAM SINGH YADAV) (PARESH M. JOSHI) लेखा सद�/ ACCOUNTANT MEMBER �ाियक सद� / JUDICIAL MEMBER AG आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. आयकर आयु� (अपील)/ The CIT(A) 5. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar