THE KALUPUR COMMERCIAL CO.-OPERATIVE BANK LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 126/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2024AY 2011-12
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Rignesh Das, Sr. DR
Section 143(1)Section 143(3)Section 147Section 154Section 234ASection 244ASection 244A(1)Section 250
reassessment order under section 143(3) read with section 147 dated 26th
June 2018, was not a result of any overpayment of advance tax or self- assessment tax. Instead, the refund is directly linked to the excess
The Kalupur Commercial Co.op. Bank Ltd. vs. ACIT
Asst.Year –2011-12
- 6–
payment arising from the final demand determination, making the case fall
