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Section 15414 Section 220(2)12 Section 244A12 Section 2507 Rectification u/s 1547 Section 234D6 Section 244a6 Section 1536 Section 2634

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 232/COCH/2024[2004-2005]Status: DisposedITAT Cochin23 Oct 2024AY 2004-2005

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR

Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

viia) based on population of village instead of population of ward. The South Indian Bank Ltd. 6. Without prejudice to the above, on the facts and in the circumstances of the case, based on the decision of Hon'ble Supreme Court in case of Vijaya Bank (323 ITR 166), since the provision made is reduced from advances in the Balance

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, CIRCLE-1(1), THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, RANGE-1, THRISSUR

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT, THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1)& TPS, THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. PCIT, , THRISSUR