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Section 1476 Section 2502 Section 40a2 Section 43D2 Section 362 Deduction2 Disallowance2 Addition to Income2 Natural Justice2

THE SIWAN CENTRAL CO.-OPERATIVE BANK LTD,SIWAN vs. DCIT, CIRCLE-2, MUZAFFARPUR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 30/PAT/2019[2011-12]Status: DisposedITAT Patna15 Sept 2022AY 2011-12

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 147Section 250Section 36Section 40aSection 43D

section 36(viia) of the I.T. Act whereas the entire bad debt is an allowable deduction. 11. For that the Ld. CIT(A) has erred in upholding addition of Rs.2,88,460/- on the ground that the same is on account of income tax. 12. For that the disallowance of Rs. 1,40,675/- and additions of Rs.3,68