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 51/VNS/2023[2009-2010]Status: DisposedITAT Varanasi26 Sept 2023AY 2009-2010
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)
Penalty notice u/s 271(1) (c) is being issued separately.
6. Section 22 and 32 of the Regional Rural Banks