ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. M/S. JANATA SAHAKARI BANK LTD,, PUNE
In the result, the appeal filed by the Revenue in ITA
ITA 2428/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14
Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.
For Appellant: Shri Nikhil PathakFor Respondent: Shri J. P. Chadraker
Section 143(3)
viia) of the Act. Thus, this ground of appeal no.3 filed by the assessee stands dismissed.
16. Ground of appeal no.4 challenges the disallowance of bad debts amounting to Rs.53,23,92,280/- u/s 36(1)(vii). The Assessing
Officer had disallowed the claim of Rs.53,23,92,280/- u/s 36(1)(vii) solely on the ground that the similar
