DANDELAPPA KRISHI PATTINA SAHAKARI BANK LIMITED,DANDELI vs. INCOME TAX OFFICER WARD-1(1), HUBLI
Income Tax Appellate Tribunal, “SMC” BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHIAssessment year : 2018-19
This appeal is filed by Dandelappa Krishi Pattina Sahakari Bank Ltd. (the assessee/appellant) for the assessment year 2018-19 against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 10.12.2024 wherein the appeal filed by the assessee against the assessment order passed u/s. 143(3) of the Income- Page 2 of 51
tax Act, 1961 [the Act] dated 22.4.2021 by the National e-Assessment
Centre, Delhi [ld. AO] was dismissed.
2. The assessee is aggrieved with the same and in appeal.
3. The brief facts of the case show that assessee is a primary agricultural co-operative society registered under the Karnataka Co-operative
Societies, Act, 1959. It is holding certificate issued by the