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
68,41,943/-on account of provisions made for various items listed at 2nd page of the impugned order.
9. For that the Ld. CIT(A) has erred in not computing the income of the appellant with reference to section 43D
