TMI Blog2018 (10) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... in The Principal Commissioner of Income Tax-3, Ludhiana v. The Ludhiana Central Co-Op. Bank Ltd., Ludhiana [1986 (1) TMI 1 - SUPREME Court] dismissed the appeal filed by the revenue. - ITA-200-2018 (O&M) - - - Dated:- 8-10-2018 - MR AJAY KUMAR MITTAL AND MR AVNEESH JHINGAN, JJ. For The Appellant : Mr. Rajesh Katoch, Sr. Standing Counsel ORDER AJAY KUMAR MITTAL, J. 1. This a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances of the case, the Hon'ble ITAT, Chandigarh is justified in deleting the addition of Rs. 2,67,88,000/- made by the Assessing Officer on account of interest accrued on non performing assets ignoring the fact that the scope of Section 43D of the Income Tax Act was broadened for co-operative society by Finance Bill 2017? (iii) Whether on the facts and in the circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gain revised on 30.3.2012 by declaring total income at Rs. 4,45,26,050/- claiming refund of Rs. 4,96,860/- as the TDS was shown at Rs. 14,10,992/-. The assessment was completed under Section 143(3) of the Act by the Assessing Officer vide order dated 15.2.2013 (Annexure-1) at an income of Rs. 7,13,14,050/- as against the returned income of Rs. 4,45,26,050/- by making an addition of Rs. 2,67, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer. Against the order, Annexure-3, the revenue filed an appeal before the Tribunal who vide order dated 21.9.2017 (Annexure-4) dismissed the appeal of the revenue upholding the deletion made by the CIT (A). Hence, the present appeal by the revenue. 3. It could not be disputed by the learned counsel for the revenue that the similar issues came up before this Court in ITA-349-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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