DY. COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. THE MEGHALAYA COOPERATIVE APEX BANK LIMITED, SHILLONG
In the result the appeal of the Revenue is allowed and the Cross
ITA 50/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 Jan 2025AY 2018-19
Bench: Sri Manomohan Das & Sri Rakesh Mishra
Section 10(26)Section 143(3)Section 250Section 251Section 251(1)(a)Section 36Section 40
3A)/143(3B) of the Act, dated 18.03.2021. 2. The Revenue has taken the following grounds of appeal:
“i) On the facts of the case and in law, whether the Ld. CIT(A) is empowered to partly restore certain issues to the file of AO and direct the AO to re- compute the disallowance and also allow the exemption
