2026 (9) TMI 144

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....d:- 20-8-2026<br>Writ Petition No. 105680 of 2024 (T - IT) - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE C.M. POONACHA For the Petitioner : Sri. M.V. Sheshachala, Sr. Counsel For Sri. Praveen P. Tarikar, Advocate For the Respondents : Smt. Roopa Anavekar, Advocate And Sri. G.M. Thirumalesh, Advocate For R1 To R5 ORAL ORDER: 1. The present writ petition is filed seeking for the following....

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....ear 2022-23. Further, the balance sheet as on 31.03.2022 (Annexure C1 to the writ petition) is sought to be relied upon to contend that the sum of Rs.53,23,21,508/- are deposits of the petitioner, which is a co-operative Bank. Hence, it is contended on behalf of the petitioner that the assessment of the said sum by the assessing officer as unsecured loan is ex-facie erroneous and liable to be inte....