M/S. DISTRICT CO-OPERATIVE BANK LTD.,SAHARANPUR vs. DCIT, SAHARANPUR
The appeal is allowed with above direction
ITA 1740/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Feb 2020AY 2013-14
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishidistrict Co-Operative Bank Ltd. Dy. Cit, Railway Road, Vs. Saharanpur – 247 001. Saharanpur – 247 001 [U.P.] Uttar Pradesh. Pan : Aaaad5431D (Appellant) (Respondent)
For Appellant: Shri Mohd. Sarfaraz, AsstFor Respondent: N O N E
Section 143(3)Section 36(1)(viia)Section 40
viia) of the Act. As apparent from the record that annual accounts were revised on 26.02.2016, whereas the order was passed under Section 143(3) of the Act on 17.03.2016. Therefore, such accounts naturally could not have been before the Assessing Officer. The learned CIT (Appeals) also did not consider the fact that whether such a revision of accounts
