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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

section in his reason/s recorded, it is not permissible for us to travel thereto. The reason is, thus, not a valid ground to reopen the assessment. So, however, the sum admittedly includes Rs. 262.57 lacs, being the provision for overdue interest. The same is not admissible either u/s. 36(1)(viia) or u/s. 37(1). The assessee claims the same