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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 211/JODH/2018[2013-14]Status: DisposedITAT Jodhpur30 Oct 2025AY 2013-14

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

Section 5A: Act to override bye-laws/resolutions. 7. On the above plinth, AO held status as AOP, applied s.194A & s.40(a)(ia) to interest, invoked s.40(ba) for commission to members, disallowed