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Section 2636 Section 143(3)3

SAURASHTRA GRAMIN BANK MANAGER (F & A), RAJKOT,RAJKOT vs. THE PR. COMMISSIONER OF INCOME TAX-I,, RAJKOT

In the result, the appeal filed by the assessee is allowed

ITA 37/RJT/2022[2017-18]Status: DisposedITAT Rajkot30 Sept 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 37/Rjt/2022 (Assessment Year: 2017-18) (Hybrid Hearing) Saurashtra Gramin Bank Vs. The Pr. Cit-1, Manager (F & A), Rajkot 1St Floor Wing 2, Lic Jeevan Prakash Building, Tagore Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahas2116H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. A.D. Vyas, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 143(3)Section 14ASection 263Section 36(1)(viii)Section 37(1)

16A (Schedule 5) ITA No. 37/Rjt/2022 A.Y. 2017-18 Saurashtra Gramin Bank Manager v. PCIT 31-03-2017 Provision made Rs. 20.78 crore Rs.20.78 crore 31-03-2018 Written back and offered to tax Rs. 6.97 Rs.13.81 crore crore 31-03-2019 Written back and offered to tax of Rs. 1.19 crore Rs. 12.62 crore 31-03-2020 Written back