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TMI Blog2014 (3) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... Both the appeals filed by the assessee are directed against the orders passed by the Ld. CIT(A), Kozhikode and they relate to the assessment year 2007-08. 2. The appeal numbered as I.T.A. No. 652/Coch/2013 relates to the appellate order passed against the assessment order dated 27/12/2009 passed u/s. 143(3) of the Act. The other appeal relates to the appellate order passed against the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggregate average advances made by the rural branches of the assessee bank. The term "rural branch" is defined as under in the Explanation to sec. 36(1)(viia) of the Act:- "rural branch" means a branch of a scheduled bank or a non-scheduled bank situated in a place which has a population of not more than ten thousand according to the last preceding census of which the relevant figures have been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Hon'ble High Court of Kerala in the case of Lord Krishna Bank Ltd. in its judgment in ITA 234 of 2009 the court has held that the population of Grama Panchayat, which is the primary unit of the Government, has to be considered and not that of the Ward. The issue under consideration is, therefore, squarely covered against the assessee by the said decision of the Jurisdictional High Court. Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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