BAITARANI GRAMYA BANK,BHUBANESWAR vs. ACIT, BALASORE
In the result, appeal is partly allowed
ITA 318/CTK/2013[2008-09]Status: DisposedITAT Cuttack24 Aug 2017AY 2008-09
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
For Appellant: Shri B.K.Mohapatra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 36(1)(vii)Section 36(1)(viia)
43D as ultra
virus is stayed by the Hon'ble Supreme Court while admitting the SLP
filed by the Revenue, the same has not been reversed and, therefore, the
Tribunal is bound to follow the same being a binding precedent. He,
therefore, prayed that the matter should be restored back to the file of
the Assessing Officer for adjudication afresh