M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU
In the result, appeals of the assessee are allowed
ITA 271/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 May 2023AY 2014-15
Bench: Shri George George K & Shri Laxmi Prasad Sahu
For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51
35A, 36 [excluding clause (d) of sub-section (1)], 45Y to 45ZF, 46 to 48],50,52 and 53 shall also apply,
ITA Nos.263 to 271/Bang/2023
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so far as maybe, to and in relation to the State Bank of India 253[or any corresponding new bank or a Regional Rural Bank or any subsidiary bank