THE ASSTT. COMMISSIONER OF INCOME-TAX, BATHINDA vs. M/S THE MUKTSAR CENTRAL CO-OP.BANK LTD, MUKTSAR
In the result, the appeal of the Revenue is allowed for statistical purposes
ITA 270/ASR/2015[2008-09]Status: DisposedITAT Amritsar17 May 2022AY 2008-09
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 231Section 250(6)Section 251Section 36Section 36(1)Section 36(1)(viia)Section 40Section 43B
2
Asstt CIT v. The Muktsar Central Coop. Bank Ltd.
accordance with Rule 6ABA and is consistent with Explanation (ia) of section 36(l)(iia),ignoring the fact that setting aside of assessment is no longer in the preview of the CIT(A) u/s 231(1 )(a) after 01.06.2001. ii.
On the facts and in the circumstances of the case