DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR
In the result, the appeal filed by the Revenue is partly allowed for statistical purposes
ITA 30/PAT/2021[2014-15]Status: DisposedITAT Patna25 Feb 2026AY 2014-15
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 250Section 36(1)(viia)Section 36(1)(vila)
delay is condoned and the appeal is admitted for adjudication.
2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal:
“i) On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law by deleting the disallowance of Rs. 43,67,25,641/- made by the AO u/s 36(1