THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. PCIT, , THRISSUR
In the result, the appeal by the assessee is allowed
ITA 628/COCH/2024[2018-19]Status: DisposedITAT Cochin27 May 2025AY 2018-19
Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Pcit, Aayakar Bhavan, North Block, ……………… Respondent New Annex Building Mananchira, Kozhikode Kerala.
For Appellant: Shri Naresh C, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 154Section 250Section 263Section 36(1)(vii)Section 36(1)(viia)Section 36(2)(v)
143(3) dated 17.02.2021 in so far as it relates to issue of bad debts written off is without jurisdiction.”
6. The learned PCIT, vide order passed under section 263 of the Act, inter-alia, after considering the submissions of the assessee along with documents filed, held that the setting aside of the assessment on the issue of claim
