Zila Sahkari Bank Ltd, Jhansi vs. DCIT -2(3)(1), Jhansi
In the result, both the appeals filed by the assessee, are allowed
ITA 193/AGR/2017[2013-14]Status: DisposedITAT Agra07 Aug 2018AY 2013-14
Bench: Shri A. D. Jain & Dr. Mitha Lal Meena
Section 143(3)Section 271(1)Section 271(1)(c)Section 274Section 44A
…in ITA No.2078/Ahd/2006 & 2526/Ahd/206. “M/s K.P. Madhusudan vs. CIT”, Civil Appeal (d) No. 6465/2000 (SC). “CIT vs. Zoom Communications Pvt. Ltd.”, ITA (e) No.07/2010(Del) (H.C.). “Shyam Biri Works”, 259 ITR 625 (All. H.C.). (f) “Sangam Enterprises vs. CIT”, 288 ITR 396 (All). (g) “Harish Hosiery Mart”, ITAT, Ahmedabad. (h) “Arcotech”, (Del) (H.C.). (i) “B.A. Balasubramanian & Bros.”, 20 Taxman 215 (j) (Mad). “Earthmoving Equipment Service Corporation vs. (k) DCIT” ITA No.6617/Mum/2014. The case of “S.V. Angidi Chettiar” (supra) is not applicable to 10. the facts of the case. In the referred case, the issue unde…