2022 (12) TMI 211

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....ed against the CIT(A)-7, Pune's order dated 17/05/2018 passed in case No. PN/CIT(A)-7/Cir-2/ 10209/2017-18 involving proceeding u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short "the Act". Case called twice. None appears at the assessee's behest. It is accordingly proceeded ex-parte. 2. The assessee's sole substantive ground on merits challenges correctness of both the lower authoriti....

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....cooperative bank" has been excluded from the purview of section 194(A)(3)(v) vide Finance Act 2015 w.e.f. 01.06.2015 only. This tribunal's Special Bench decision is The Virudhunagar Central District Co-Operative Bank Ltd., V/s. ITO, ITA NO. 2055 & 2056/CHNY/2014; dated 09/10/2014 (Chennai) has followed hon'ble Madras high court's judgment M/s. Coimbatore District Central Co-Operative Bank Ltd. V/s....