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Section 36(1)(viia)9 Section 37(1)6 Section 43D3 Deduction3 Disallowance3 Addition to Income3

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 100/JAB/2018[2014-15]Status: DisposedITAT Jabalpur20 Apr 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR

Section 36(1)(viia)Section 37(1)Section 43D

disallowances made in assessment, since deleted by the first appellate authority, was the same as of the AO. The assessee’s grievance is that the ld. CIT(A), though accepted its’ additional ground, i.e., with reference to sec. 43D, had issued no finding qua sec. 36(1)(viia), i.e., the principal section