305 (SC). (v) Saptagiri Pattina Souhadra Sahakari Sangha Niyamitha v. ITO

162 Taxmann.com 855Income Tax Appellate Tribunal2024#12247 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 56Section 234ASection 234BSection 234CSection 57(iii)Section 80PSection 80P(2)(a)(i)Section 80P(2)(d)

Issues it is cited on

section 58section 80p(2)(a)(iii)section 18section 251(2)section 57section 2(19)section 80p(2)(d)section 80p(2)(a)(i)section 80p(2)section 80psection 56section 28

Judgments citing 305 (SC). (v) Saptagiri Pattina Souhadra Sahakari Sangha Niyamitha v. ITO

Income Tax Officer, Ward-1, Ballari, Fort vs. Varalakshmi Credit Ssn, Kampli

In the result, appeal filed by the revenue is partly allowed for statistical purposes

ITA 1941/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Nov 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V. Parithivel, D.RFor Respondent: Sri Deepak, A.R
Section 142(1)Section 143(2)Section 250Section 68Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA Nos.1940&1941/Bang/2024 Varalakshmi Credit SSN, Kampli IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1940 & 1941/Bang/2024 Assessment Years: 2018-19 & 2018-19 respectively Varalakshmi Credit SSN, Sri SB Complex ITO Hospet, Kampli Ward-1 Vs. Ballari Ballari Karnataka 583132 PAN NO : AAAAV3707E APPELLANT RESPONDENT Appellant by : Shri V. Parithivel, D.R. Respondent by : Sri Deepak, A.R. Date of Hearing : 18.11.2024 Date of Pronouncement : 29.11.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: Thes…

Income Tax Officer, Ward-1, Ballari, Fort vs. Varalakshmi Credit Ssn, Kampli

In the result, appeal filed by the revenue is partly allowed for statistical purposes

ITA 1940/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Nov 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V. Parithivel, D.RFor Respondent: Sri Deepak, A.R
Section 142(1)Section 143(2)Section 250Section 68Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA Nos.1940&1941/Bang/2024 Varalakshmi Credit SSN, Kampli IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1940 & 1941/Bang/2024 Assessment Years: 2018-19 & 2018-19 respectively Varalakshmi Credit SSN, Sri SB Complex ITO Hospet, Kampli Ward-1 Vs. Ballari Ballari Karnataka 583132 PAN NO : AAAAV3707E APPELLANT RESPONDENT Appellant by : Shri V. Parithivel, D.R. Respondent by : Sri Deepak, A.R. Date of Hearing : 18.11.2024 Date of Pronouncement : 29.11.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: Thes…

Siddakatte Sahakari Vyavasayika Sangha Ltd., Bantwal vs. Income Tax Officer, Ward-2(1), Mangalore

ITA 1336/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Nov 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri A. Shiva Rao, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 4Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2017-18 Siddakatte Sahakari Vyavasayika Vs. The Income Tax Officer, Sangha Ltd., Ward 2(1), Siddakatte, Mangaluru. Bantwal – 574 237. PAN : AABAS 2750F APPELLANT RESPONDENT Appellant by : Shri A. Shiva Rao, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel Date of hearing : 23.09.2024 Date of Pronouncement : 13.11.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the order dated 15.05.202…

Vipra Vividhoddesha Souharda Sahakari Sangha Niyamitha, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

ITA 1348/BANG/2024[2022-23]Status: DisposedITAT Bangalore03 Sept 2024AY 2022-23

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member

For Appellant: Shri Vivek A.R. AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143Section 234Section 250Section 251(2)Section 57Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER ITA Nos.1346 to 1348/Bang/2024 Assessment years : 2018-19, 2020-21 & 2022-23 Vipra Vividhoddesha Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamitha, Ward 1 & TPS, Raaga, 1st Stage, 5th Cross, Shivamogga. Vinobanagar, Shivamogga – 577 204. PAN : AAAAV 3948F APPELLANT RESPONDENT Appellant by : Shri Vivek A.R. Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.08.2024 Date of Pronouncement : 03.09.2024 O R D E…

Vipra Vividhoddesha Souharda Sahakari Sangha Niyamitha, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

ITA 1347/BANG/2024[2020-21]Status: DisposedITAT Bangalore03 Sept 2024AY 2020-21

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member

For Appellant: Shri Vivek A.R. AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143Section 234Section 250Section 251(2)Section 57Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER ITA Nos.1346 to 1348/Bang/2024 Assessment years : 2018-19, 2020-21 & 2022-23 Vipra Vividhoddesha Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamitha, Ward 1 & TPS, Raaga, 1st Stage, 5th Cross, Shivamogga. Vinobanagar, Shivamogga – 577 204. PAN : AAAAV 3948F APPELLANT RESPONDENT Appellant by : Shri Vivek A.R. Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.08.2024 Date of Pronouncement : 03.09.2024 O R D E…

Vipra Vividhoddesha Souharda Sahakari Sangha Niyamitha, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

ITA 1346/BANG/2024[2018-19]Status: DisposedITAT Bangalore03 Sept 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member

For Appellant: Shri Vivek A.R. AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143Section 234Section 250Section 251(2)Section 57Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER ITA Nos.1346 to 1348/Bang/2024 Assessment years : 2018-19, 2020-21 & 2022-23 Vipra Vividhoddesha Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamitha, Ward 1 & TPS, Raaga, 1st Stage, 5th Cross, Shivamogga. Vinobanagar, Shivamogga – 577 204. PAN : AAAAV 3948F APPELLANT RESPONDENT Appellant by : Shri Vivek A.R. Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.08.2024 Date of Pronouncement : 03.09.2024 O R D E…

Vividhoddesha Prathamika Grameena Krashi Sahakara Sangha Niyamita Targod, Sirsi vs. Income Tax Officer, Ward-1, Sirsi

ITA 1106/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Aug 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri Prakash Hegde, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2018-19 Vividhoddesha Prathamika Grameena Vs. The Income Tax Officer, Krashi Sahakara Sangha Niyamita, Ward 1, Targod. Sirsi. 581 402. Sirsi. PAN : AABAH 1070P APPELLANT RESPONDENT Appellant by : Shri Prakash Hegde, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 31.07.2024 Date of Pronouncement : 21.08.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the order dated…

Primary Agricultural Credit Co-Operative Society Limited, Tumkur vs. Income Tax Officer, Ward 1 and Tps, Tumkur

ITA 947/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Deepak Gunashekar, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 2Section 57Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2017-18 Primary Agricultural Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1 & TPS, Temple Road, Nittur, Tumkur. Tumkur – 572 223. PAN : AAAAF 1047R APPELLANT RESPONDENT Appellant by : Shri Deepak Gunashekar, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 19.06.2024 Date of Pronouncement : 03.07.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against th…

305 (SC). (v) Saptagiri Pattina Souhadra Sahakari Sangha Niyamitha v. ITO (162 Taxmann.com 855) — Cited in 8 Judgments | BharatTax