2018 (10) TMI 785

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..... time limit of six years from the financial year? - Held that:- The assessee is a nationalized bank who has preferred appeal against the demand notice issued against their four branches viz. Mint Street Branch, – Purasawakkam Branch, Nungambakkam Branch and Mahalingapuram Branch. In the case of all the above mentioned branches of the assessee bank, the Ld.AO has levied interest invoking the pro .....

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..... KAMONY, AM:- These appeals by the Revenue are directed against the order passed by the learned Commissioner of Income Tax (Appeals)-17, dated 30.06.2017 in ITA Nos.46,47,54 to 61,88 to 93, /16-17/CIT(A)-17 for the assessment year 2009-10 passed U/s.250(6) r.w.s. 201/201(1A) of the Act. 2. The Revenue has raised three identical grounds in its appeals however the crux of the issue is that th .....

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..... n the case M.R. Shah J, S.H. Vora J 201, 201(3) vide order dated 5th February 2016 (Date of publication 28.02.2016) held that since the appellant had filed the returns in time, the demand which has been raised beyond 4 years is invalid. Since the Ld.CIT(A) has only followed the ratio laid down by the Hon ble Gujarat High Court, we do not find it necessary to interfere in his order. 5. In the re .....

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