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Case Law Details

Case Name : M/s. The Vaikom Palliprethussery Service Cooperative Bank Limited Vs. ITO (ITAT Cochin)
Related Assessment Year : 2014-2015
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M/s. The Vaikom Palliprethussery Service Cooperative Bank Limited Vs ITO (ITAT Cochin)

In the instant case for the relevant assessment year the Co-operative Department had audited the assessee’s case and submitted a report on 24.09.2014. The assessee had sufficient time to file audit report u/s 44AB of the I.T.Act within the specified date, which is 30th day of December, immediately following the financial year, i.e. 30.09.2014. However, for the relevant assessment year the Central Board of Direct Taxes vide its

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