Chirakkal Service Co- Operative Bank Ltd. v. CIT

111 Taxmann.com 49Reported decision2019#2601 most cited

What is Chirakkal Service Co- Operative Bank Ltd. v. CIT authority for?

An adjustment under section 143(1)(a)(ii) or (v) of the Income-tax Act cannot be made without affording the assessee an opportunity to explain their case, as considerations like Section 80AC(ii) do not fall within the scope of adjustments permissible at the section 143(1) stage.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

Chirakkal Service Co- Operative Bank Ltd. · section 143(1)(a)(ii) · section 143(1)(a)(v) · section 80AC(ii) · principles of natural justice · pre-assessment opportunity · adjustment at scrutiny stage

Also reported as

239 Taxmann 417

Sections most often in play

Section 80PSection 139(1)Section 148Section 80ACSection 139(4)Section 142(1)Section 139Section 143(1)

Issues it is cited on

section 80ac(ii)section 143(1)(a)(v)section 143(l)(a)section 143(1)(a)(ii)section 10basection 80acsection 104section 80p(2)(i)section 80asection 139(4)section 80a(5)section 10b

Judgments citing Chirakkal Service Co- Operative Bank Ltd. v. CIT

The ITO, Kollam vs. M/S.the Parakode Service Co-Op Bank, Pathanamthitta

ITA 365/COCH/2019[2013-14]Status: DisposedITAT Cochin09 Jul 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.319/Coch/2019 : Asst.Year 2011-2012 ITA No.320/Coch/2019 : Asst.Year 2012-2013 The Income Tax Officer M/s.Pallichal Farmers Ward – 2(2) Vs. Service Co-operative Bank Trivandrum. Ltd., Vedivachalcovil Pallichal P.O. Trivandrum – 695 501. PAN : AABTP3890Q. (Appellant) (Respondent) ITA No.365/Coch/2019 : Asst.Year 2013-2014 ITA No.366/Coch/2019 : Asst.Year 2014-2015 The Income Tax Officer M/s.The Parakode Ward – 4 Vs. Service Co-operative Bank Kollam. Ltd., Parakode P.O. Adoor Pathanamthitta–…

The ITO, Trivandrum vs. M/S.Avanakuzhy Service Co-Op Society, Trivandrum

ITA 322/COCH/2019[ 2012-13]Status: DisposedITAT Cochin09 Jul 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.319/Coch/2019 : Asst.Year 2011-2012 ITA No.320/Coch/2019 : Asst.Year 2012-2013 The Income Tax Officer M/s.Pallichal Farmers Ward – 2(2) Vs. Service Co-operative Bank Trivandrum. Ltd., Vedivachalcovil Pallichal P.O. Trivandrum – 695 501. PAN : AABTP3890Q. (Appellant) (Respondent) ITA No.365/Coch/2019 : Asst.Year 2013-2014 ITA No.366/Coch/2019 : Asst.Year 2014-2015 The Income Tax Officer M/s.The Parakode Ward – 4 Vs. Service Co-operative Bank Kollam. Ltd., Parakode P.O. Adoor Pathanamthitta–…

The ITO, Trivandrum vs. M/S.Avanakuzhy Service Co-Op Society, Trivandrum

ITA 321/COCH/2019[2011-12]Status: DisposedITAT Cochin09 Jul 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.319/Coch/2019 : Asst.Year 2011-2012 ITA No.320/Coch/2019 : Asst.Year 2012-2013 The Income Tax Officer M/s.Pallichal Farmers Ward – 2(2) Vs. Service Co-operative Bank Trivandrum. Ltd., Vedivachalcovil Pallichal P.O. Trivandrum – 695 501. PAN : AABTP3890Q. (Appellant) (Respondent) ITA No.365/Coch/2019 : Asst.Year 2013-2014 ITA No.366/Coch/2019 : Asst.Year 2014-2015 The Income Tax Officer M/s.The Parakode Ward – 4 Vs. Service Co-operative Bank Kollam. Ltd., Parakode P.O. Adoor Pathanamthitta–…

The ITO, Trivandrum vs. M/S.Pallichal Farmers Service Co-Op Bank Ltd, Pallichal P.O., Trivandrum

ITA 320/COCH/2019[2012-13]Status: DisposedITAT Cochin09 Jul 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.319/Coch/2019 : Asst.Year 2011-2012 ITA No.320/Coch/2019 : Asst.Year 2012-2013 The Income Tax Officer M/s.Pallichal Farmers Ward – 2(2) Vs. Service Co-operative Bank Trivandrum. Ltd., Vedivachalcovil Pallichal P.O. Trivandrum – 695 501. PAN : AABTP3890Q. (Appellant) (Respondent) ITA No.365/Coch/2019 : Asst.Year 2013-2014 ITA No.366/Coch/2019 : Asst.Year 2014-2015 The Income Tax Officer M/s.The Parakode Ward – 4 Vs. Service Co-operative Bank Kollam. Ltd., Parakode P.O. Adoor Pathanamthitta–…

The ITO, Trivandrum vs. M/S.Pallichal Farmers Service Co-Op Bank Ltd, Pallichal P.O., Trivandrum

ITA 319/COCH/2019[2011-12]Status: DisposedITAT Cochin09 Jul 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.319/Coch/2019 : Asst.Year 2011-2012 ITA No.320/Coch/2019 : Asst.Year 2012-2013 The Income Tax Officer M/s.Pallichal Farmers Ward – 2(2) Vs. Service Co-operative Bank Trivandrum. Ltd., Vedivachalcovil Pallichal P.O. Trivandrum – 695 501. PAN : AABTP3890Q. (Appellant) (Respondent) ITA No.365/Coch/2019 : Asst.Year 2013-2014 ITA No.366/Coch/2019 : Asst.Year 2014-2015 The Income Tax Officer M/s.The Parakode Ward – 4 Vs. Service Co-operative Bank Kollam. Ltd., Parakode P.O. Adoor Pathanamthitta–…