KERALA GRAMIN BANK, CHENGOTTUKAVU BRANCH,KOYILANDY vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE
ITA 711/COCH/2022[2013-2014 (26Q, Q4)]Status: DisposedITAT Cochin12 Sept 2022
Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm
section 200A of the I.T.Act is prospective with effect from 01.06.2016. In view of the aforesaid reasoning and the
ITA No.684/Bang/2022 & Ors.
8
M/s.Kerala Gramin Bank.
judgments of the Hon’ble jurisdictional High Court, cited supra, we allow the claim of the assessee.
9.4
Before concluding, it is to be mentioned that the CIT(A) rejected the plea
