2017 (6) TMI 1218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....FOR THE APPELLANT : SRI. Y.V.RAVIRAJ, ADV.,) JUDGMENT 1. The learned counsel for the department - Revenue Mr. Y.V.Raviraj, submits that the controversy is no longer res integra and is covered by the decision of the Co-ordinate Bench i.e. The Commissioner of Income Tax and another Vs. The Ilkal Co-Operative Bank Ltd., The Co-ordinate Bench in the said case has held as below : "In this appeal ....