2017 (3) TMI 1560

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....D.R ORDER S. V. Mehrotra (Accountant Member) This appeal has been filed by the assessee against the order of Ld.CIT(A)-III, Rajkot dated 20.3.2014 for assessment year 2011-12 passed u/s 263 of the Income Tax Act, 1961 (in short "the Act"). 2. Brief facts of the case are that assessee in the relevant assessment year carried on banking business. It had filed its return of income declarin....