ASSISTANT COMMISSIONER OF INCOME TAX , CHANDRAPUR CIRCLE , CHANDRAPUR vs. M/S CHANDRAPUR DISTRICT CENTRAL CO-OPRATIVE BANK LIMTED , CHANDRAPUR
In the result, appeal filed by the Revenue is allowed for statistical purposes
ITA 241/NAG/2018[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya
Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)
section 36(1)(vii) of the Act, filed appeal before the first appellate authority.
12. The learned CIT(A) partly allowed the assessee’s claim by observing as under:–
Chandrapur District Central
Co–operative Bank
“5.2 Ground No.2 to 4: In these grounds, the appellant has challenged the addition of Rs.1,86,04,975 on account of disallowance of deduction