THE KUMBAKONAM CENTRAL COOPERATIVE BANK,KUMBAKONAM vs. CIT (APPEALS), -
In the result the appeals of the assessee are decided as under:-
ITA 583/CHNY/2024[2013-14]Status: DisposedITAT Chennai21 Feb 2025AY 2013-14
Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.583/Chny/2024, Assessment Year: 2013-14 आयकर अपील सं./Ita No.584/Chny/2024, Assessment Year: 2020-21 The Kumbakonam Central Cooperative Bank, Vs. Deputy Commissioner Of No.150, T.S.R. Big Street, Income Tax (Appeals), Kumbakonam, Circle-1, Kumbakonam. Tamil Nadu-612001. [Pan: Aaaat0148B] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant)
For Appellant: Mr.Varun Ranganathan,Advocate for Mr.Ravi Kannan, AdvocateFor Respondent: A.Sasikumar, CIT
Section 143(3)Section 147Section 250Section 36(1)(viia)
reassessment proceedings u/s 147. As far as merits of the case are concerned, there cannot be any case of grievance to the assessee because the Ld. AO did not make any additions. In fact in all fairness it is noted that the Ld. AO had initiated proceedings u/s 147 to examine an aspect of the percentage of rural
