DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR
In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed
ITA 52/VNS/2023[2010-2011]Status: DisposedITAT Varanasi26 Sept 2023AY 2010-2011
Bench: Shri. B. R. Baskaran & Shri Amit Shukla
For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)
21, 24 and 22 all of 2022 arise from the Penalty orders under Section 271 (1) (c) of the Income Tax
Act, 1961 for the aforesaid assessment years.
3. It has been admitted before us that the respondent- assessee is a Primary Cooperative Agricultural and Rural
Development Bank. It has also been admitted before as that the respondent/assessee