Search: condonation of delay

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Section 143(3)10 Section 143(1)4 Section 80P(2)(a)2 Section 80P2 Section 143(2)2 Section 246A2 Section 2462 Deduction2 Addition to Income2

THE CHORODE SERVICE CO-OP BANK LTD LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE

In the result, appeal of the Revenue is dismissed

ITA 123/COCH/2024[AY 2020-2021]Status: DisposedITAT Cochin05 Nov 2024

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.V.S.Narayanan, CAFor Respondent: Dr.S.Pandian, CIT-DR

Section 143(1)Section 143(2)Section 143(3)Section 246Section 246ASection 80PSection 80P(2)(a)

246 in the Act by the Finance Act, 2022, the appellate authority for 143(1) order is also likely to be different as now such cases are largely adjudicated by the Joint Commissioner (Appeals) unlike earlier. 5.2.4 In the context of this issue, I would also like to place reliance upon two recent decisions of the Hon'ble Tribunals

THE CHORODE SERVICE CO-OP BANK LTD LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE

THE CHORODE SERVICE CO-OP BANK LTD LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE

THE CHORODE SERVICE CO-OPERATIVE BANK LTD, LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE