ASSISTANT COMMISSIONER OF INCOME TAX, CHHINDWARA vs. M/S. CENTRAL MADHYA PRADESH GRAMIN BANK, CHHINDWARA
In the result, the Revenue’s appeal is dismissed
ITA 135/JAB/2018[2012-13]Status: DisposedITAT Jabalpur10 Dec 2020AY 2012-13
Section 147Section 43Section 43(1)
131 ITR 451 (SC)). We speak of self- determination by the ld. CIT(A) or calling for a remand report, as sec. 251(1)(a)
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Asst. CIT v. Central Madhya Pradesh Gramin Bank stands amended by Finance Act, 2001, excluding the power of set aside with the first appellate authority w.e.f. 01/6/2001. The impugned order