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

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

43B. (emphasis, by underlining & in italics, ours) Aggrieved, both the assessee and the Revenue are in appeal; the former by way of CO (for two out of the three years). 3. Before us, the Revenue’s case qua both the disallowances made in assessment, since deleted by the first appellate authority, was the same as of the AO. The assessee