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Section 404 Section 143(3)2 Section 67(1)2 Section 332 Section 352 Section 732 Section 562 Section 5A2 Exemption2 Penalty

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

ITA 212/JODH/2018[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Prakul Khurana, Advocate and Shri Mukesh Soni, CAFor Respondent: Smt. Runi Pal, CIT-DR

Section 143(3)Section 33Section 35Section 40Section 56Section 5ASection 67(1)Section 73

iv) Bye-law 25: deposits/loans limit (10×) said to be unlawfully invoked, presence of alleged benami members; (v) Bye-law 52: shareholding linkage (5%/2.5%) vis-à-vis borrowings allegedly not complied; diversion of loan funds to share capital alleged. C. Alleged violations of the Banking Regulation Act, 1949 (i) Section 56 r.w.s. 5(ccv)/(ccvi): primary co-operative bank