2018 (4) TMI 1833

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..... R. Ramesh, JCIT (DR) For the Respondent : Shri P. Dinesha, Advocate ORDER Per Shri A.K. Garodia, Accountant Member This appeal is filed by the revenue which is directed against the order of ld. CIT(A)-5, Bangalore dated 14.02.2017 for Assessment Year 2013-14. 2. The grounds raised by the revenue are as under. "1. The order of the Commissioner of Income Tax(Appeals) - 5, Bangalore, is oppose .....

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..... ld. AR of assessee that the matter may be restored back to the file of AO/CIT(A) to decide the issue afresh after considering this judgment of Hon'ble Apex Court. 4. We have considered the rival submissions and this is true that ld. CIT (A) has not considered the latest judgment of Hon'ble Apex Court rendered in the case of The Citizen Co-operative Society Ltd. Vs. ACIT (supra), in fact, the .....

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