N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY CO-OPRATIVE BANK LTD., ,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR
In the result, the appeals of the assessee for the assessment years 2009-
ITA 80/VNS/2018[2009-2010]Status: DisposedITAT Varanasi09 Jun 2022AY 2009-2010
Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R
For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)
2. The solitary issue arises in these three appeals of the assessee is whether in the facts and circumstances of the case, the CIT(A) is justified in upholding the disallowance of deduction claimed under section 80P