THE RAIGARH NAGRIK SAHKARI BANK MARYADIT,RAIGARH(CG) vs. THE INCOME TAX OFFICER, WARD-3, RAIGARH, RAIGARH(CG)
ITA 33/BIL/2017[2010-11]Status: DisposedITAT Raipur23 Sept 2022AY 2010-11
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.33/Rpr/2017 "नधा"रण वष" / Assessment Year : 2010-11
For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri G.N Singh, DR
Section 143(2)Section 143(3)Section 147Section 148Section 194JSection 251(2)Section 36Section 36(1)(viia)Section 36(1)(viii)Section 40
viia) : Rs.3,47,000/-
; and (ii) U/sec. 36(1)(viii) : Rs.10,18,165/-, therefore, the sum total of its claim for deduction under the aforesaid respective sections was much below the aggregate amount of deduction to which it was entitled during the year under consideration. In sum and substance, it was the claim of the assessee that the allowability