UNION BANK CO.OP. CREDIT SOCIETY LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD
In the result, both the appeals of the assessee are partly allowed for statistical purposes
ITA 1228/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2018-19
Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1228 & 1229/Ahd/2024 िनधा"रण वष" /Assessment Years: 2018-19 & 2020-21 Respectively Union Bank Co-Op. Credit The Dy.Cit बनाम/ Society Ltd. Circle-1(1)(1) V/S. 1, Dhalaxmi Market Ahmedabad Revadi Bazar Kalupur Ahmedabad – 380 001 (Gujarat) "थायी लेखा सं./Pan:Aaau 0802 F (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Anil Kshatriya, Advocate Revenue By : Smt. Bhavna Gupta Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:
For Appellant: Shri Anil Kshatriya, AdvocateFor Respondent: Smt. Bhavna Gupta Singh, Sr.DR
Section 143(1)Section 143(3)Section 144BSection 80PSection 80P(2)(a)
E R
PER MAKARAND V. MAHADEOKAR, AM:
Both these appeals filed by the assessee, Union Bank Co-Op Credit
Society Ltd., pertain to the Assessment Years (AYs) 2018-19 and 2020-21, challenging the orders passed by the Commissioner of Income Tax (Appeals),
National Faceless Appeal Centre, Delhi (hereinafter referred to as “CIT(A)”).
Both the orders