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 55/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019
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)
254 of the Income Tax Act, 1961 for the Assessment Years 2009-10, 2010-11 and 2011-12, and under section 143(3) of the Act for the Assessment Years 2017-18,
2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts