MAHESH URBAN CO OPERATIVE BANK LTD,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR
Appeal is partly allowed in above terms
ITA 583/PUN/2020[2011-12]Status: DisposedITAT Pune29 Aug 2022AY 2011-12
Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.583/Pun/2020 ननधधारण वषा / Assessment Year : 2011-12 Mahesh Urban Co-Operative Bank Ltd., 128, Near Old Faujdar, Shukruwar Peth, Solapur – 413 002. .......अपऩलधथी / Appellant Pan : Aaaam0511H
For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai
Section 119Section 143(3)Section 194Section 194ASection 36Section 36(1)(vii)Section 40Section 80P
194A r.w.s. 40 (a)(ia) disallowance of Rs.2,25,308/- in very terms therefore. The assessee’s third substantive grievance is accepted.
5. Next comes section 36(i)(viia) bad debts deduction disallowance of Rs.1,64,515/- affirmed by the CIT(A)’s order is under :-
“10. Ground No. 6 of the appeal relates to disallowance of provision made
