JILA SAHAKARI BANK MARYDIT,JABALPUR vs. INCOME TAX OFFICER WARD1(2),
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 231/JAB/2016[2012-13]Status: DisposedITAT Jabalpur16 Mar 2018AY 2012-13
Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 231/Jab/2016 "" " " " " " " / Assessment Year : 2012-13 Jila Sahakari Bank Maryadit, Income Tax Officer, Sahakari Sadan, Wright Town, Vs Ward 1(2), Jabalpur (Mp) Jabalpur Pan : Aaajj 0118 J / (Appellant) / (Respondent) Assessee By : Shri Neeraj Agrawal, Ca Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2012-13 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 9Th June 2016 Vide Appeal No.J/Cit/A/I/Jbp/Ito/Ward/1(3)/Jbp/079/2015-16, Arising Out Of Order Under Section 144/143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 27.03.2015 Framed By The Ito, Ward 1(2), Jabalpur.
For Appellant: Shri Neeraj Agrawal, CAFor Respondent: Shri PD Chougule, DR
Section 143(2)Section 144Section 36(1)(viia)Section 40
disallowance of the provision for bad and doubtful debts for Rs.3,05,30,820/- as well as enhancement of income by learned CIT(A) by Rs.69,180/-. Before moving ahead, we would first like to peruse the provisions of Section 36(1)(viia) of Jila Sahakari Bank Maryadit Vs. ITO
AY : 2012-13
the Act, which contemplates that “a scheduled
