ITO, WARD, PALAMPUR vs. THE KANGRA CENTRAL COOPERATIVE BANK LIMITED, KANGRA
In the result, the present appeal of the Revenue is dismissed
ITA 32/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh31 May 2024AY 2017-18
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: Shri Ashwani Kumar, CA and Ms. Deepali Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 143(1)Section 147Section 148Section 250Section 253Section 36(1)(viia)Section 43Section 43D
section 43D of the Income Tax Act' 1961. The addition be deleted.
The Ld. Dy Commissioner of Income Tax has gravely erred, and without
2. appreciating the facts and circumstances of the case, in making the
disallowance
