THE SRI KANNIKAPARAMESWARI CO OP BANK LIMITED vs. THE INCOME TAX OFFICER
The appeal stands allowed
ITA/65/2017HC Karnataka23 Nov 2021
Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR
Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 80P(2)Section 80P(2)(a)
reassessment
proceedings under Section 147 of the Act, is quoted
hereunder for ready reference.
“As requested by you, vide your letter cited in
the above reference, I am hereby communicating
the reasons for re-opening the assessment u/s 147
of the Act, in respect of Sri Kannikaprameswari Co-
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op., Bank Ltd., Davanagere for the A.Y. 2004-05 as
under