THE SURAT DISTRICT CO-OP. BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), SURAT, SURAT
In the result, ground No.6 raised by the assessee, is allowed for statistical purposes
ITA 590/SRT/2019[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)
Section 143(3)Section 36Section 36(1)(viia)Section 40
2 and 3 raised by the Revenue and we allow ground Nos. 4 and 5 raised by the assessee.
12. Ground No.4 raised by the Revenue, relates to disallowance of reimbursement of medical expenses and tea allowance of Rs.87,57,430/-
(Rs.66,02,500 + Rs.21,46,930).
13. We have heard both the parties. Learned DR for the Revenue argued
