Col R D Nikam Sainik Sahakari Bank Ltd, Satara vs. Assistant Commissioner of Income-Tax, Satara Circle, Satara
The appeal of the Assessee is Partly Allowed
ITA 794/PUN/2019[2012-13]Status: DisposedITAT Pune06 Dec 2022AY 2012-13
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.794/Pun/2019 िनधा"रणवष" / Assessment Year : 2012-13 Col R D Nikam Sainiksahakari The Asst. Commissioner Of Bank Ltd., Vs Income Tax, Satara Circle, Chh. Shivaji Maharaj Circle, Satara. Powai Naka, Satara – 415001. Pan: Aabas 2355 J Appellant/ Assessee Respondent /Revenue Assessee By Miss Renuka Ghatge – Ca Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 13/09/2022 Date Of Pronouncement 06/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Isdirected Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-4, Pune Dated 28.02.2019 For The A.Y. 2012-13 Under Section 250Of The Income Tax Act, 1961(In Short “The Act”). The Assessee Has Raised The Following Grounds Of Appeal In Form Number 36 Of Appeal Memo: “1. The Learned Assessing Office Is Not Justified In Adding The Liabilities & Capital Receipts Credited To General Reserve Totaling To Rs.6,73,807/- To The Total Income & Addition Should Be Deleted.
Section 143(3)Section 250oSection 36Section 36(1)(viia)
…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.794/PUN/2019 िनधा"रणवष" / Assessment Year : 2012-13 Col R D Nikam SainikSahakari The Asst. Commissioner of Bank Ltd., Vs Income Tax, Satara Circle, Chh. Shivaji Maharaj Circle, Satara. Powai Naka, Satara – 415001. PAN: AABAS 2355 J Appellant/ Assessee Respondent /Revenue Assessee by Miss Renuka Ghatge – CA Revenue by Shri Ramnath P Murkunde – DR Date of hearing 13/09/2022 Date of pronouncement 06/12/2022 आदेश/ OR…
