DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. BANK OF MAHARASHTRA, PUNE

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes and the appeal filed by the assessee is partly allowed for statistical purposes

penalty proceedings under section 271(1)(c) are initiated separately.\"\n\n46. In appeal the Ld. CIT(A) / NFAC restored the matter back to the file of the Assessing Officer by observing as under:\n\n“7.6.1 The appellant in his written submission has furnished that these provisions not available and already added back in the computation of the income

BANK OF MAHARASHTRA ,PUNE vs. ASST COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2016-17

section 251(1)(a) of the Act and send the matter back to the AO for verification on the issue of disallowance of write back provision for standard assets amounting to Rs.31,14,41,362/-. 4) On the facts and the circumstances and in law, the ld CIT(A) erred in not appreciating the fact that the assessee had failed

RATNAGIRI DISTRICT CENTRAL CO-OPERATIVE BANK LIMITED,RATNAGIRI vs. ITO WARD 2, RATNAGIRI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

penalty u/s. 271(1)(c) of the Act. 9. On the facts and in the circumstances of the Act, the Hon'ble CIT(A) has erred in law and on in merit in levying interest u/s. 234A, 2348, 234C of the Act. 10. The appellant craves leave to add, alter, amend or delete any of the above grounds of appeal

RATNAGIRI DISTRICT CENTRAL CO-OPERATIVE BANK LIMITED,RATNAGIRI vs. ITO WARD 3, RATNAGIRI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

penalty u/s. 271(1)(c) of the Act. 9. On the facts and in the circumstances of the Act, the Hon'ble CIT(A) has erred in law and on in merit in levying interest u/s. 234A, 2348, 234C of the Act. 10. The appellant craves leave to add, alter, amend or delete any of the above grounds of appeal