VADAKKEVILA SERVICE CO-OPERATIVE BANK LTD,KOLLAM vs. THE ITO, KOLLAM
Appeal is allowed in above terms
ITA 478/COCH/2023[2017-18]Status: DisposedITAT Cochin25 Sept 2024AY 2017-18
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
For Appellant: Ms.Anoopa, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 194ASection 40Section 56Section 80PSection 80P(2)Section 80P(2)(a)
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Per Bench :
This assessee’s appeal ITA No.478/Coch/2023 for assessment year 2017-2018 arises against the CIT(A)/NFAC’s
DIN & Order No.ITBA/NFAC/S/250/2023-24/1052839236(1) dated 15.05.2023, in the proceedings u/s.143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter.
Heard both the parties. Case file perused.
2. The assessee pleads following substantive grounds
