CIT v. Dehati Co-operative Marketing cum Processing Society

130 ITR 504High Court1981#19048 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 147Section 153CSection 1963)Section 253(4)Section 260A(7)Section 68Section 131Section 132

Issues it is cited on

section 260section 260asection 253section 153csection 26section 153section 15section 25section 147india

Judgments citing CIT v. Dehati Co-operative Marketing cum Processing Society

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

ITA 996/HYD/2024[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Mrs. U. Mini Chandran
Section 147Section 148Section 148ASection 43BSection 68

…nue.” (emphasis supplied by us) 14. Also, the vesting of similar rights with the assessee respondent can be traced in the judgment of the Hon’ble High Court of Punjab & Haryana in the case of CIT Vs. Dehati Co-operative Marketing cum Processing Society (1981) 130 ITR 504 (P&H). The Hon’ble High Court, referring to Rule 11 of the Income Tax Appellate Tribunal Rules, 1963, had observed that now, when the appellant can be allowed a concession, therefore, there is no justification for denying the respondent in an appeal a similar concession. It was, thus, observed by the Hon’ble High Court that the Tribunal can, ther…

DEPUTY COMMISSIONER O F INCOME TAX, RAIPUR vs. BALAJEE LOHA PVT. LTD., RAIPUR

ITA 356/RPR/2024[2014-15]Status: DisposedITAT Raipur10 Feb 2025AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 356/Rpr/2024 (िनधा"रण वष" Assessment Year: 2014-15)

For Appellant: Shri Amit M. Jain, Advocate &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(3)Section 68

…assessment u/s.147 of the Act 17. Also, the vesting of similar rights with the assessee respondent can be traced in the judgment of the Hon’ble High Court of Punjab & Haryana in the case of CIT Vs. Dehati Co-operative Marketing cum Processing Society (1981) 130 ITR 504 (P&H). Referring to Rule 11 of the Income Tax Appellate Tribunal Rules, 1963, the Hon’ble High Court had observed that now, when the appellant can be allowed a concession, therefore, there is no justification for denying the respondent in an appeal a similar concession. It was, thus, observed by the Hon’ble High Court that the Tribunal can, there…

THE INCOME TAX OFFICER WARD, 2, RAIGARH(CG) vs. SHRI SHRI BISHAMBHAR DAYAL AGRAWAL, JASHPUR (C.G.)

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 223/BIL/2016[2010-11]Status: DisposedITAT Raipur27 Oct 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 223/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer-2, Raigarh (C.G.)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 41(4)Section 69

…assessment u/s.147 of the Act 17. Also, the vesting of similar rights with the assessee respondent can be traced in the judgment of the Hon’ble High Court of Punjab & Haryana in the case of CIT Vs. Dehati Co-operative Marketing cum Processing Society (1981) 130 ITR 504 (P&H). Referring to Rule 11 of the Income Tax Appellate Tribunal Rules, 1963, the Hon’ble High Court had observed that now, when the appellant can be allowed a concession, therefore, there is no justification for denying the respondent in an appeal a similar concession. It was, thus, observed by the Hon’ble High Court that the Tribunal can, there…

DCIT, CIRCLE-1, KURNOOL vs. RAGOVA DEVELOPERS & AUTO SERVICES PRIVATE LIMITED, KURNOOL

In the result, appeal of Revenue is dismissed

ITA 198/HYD/2023[2014-15]Status: DisposedITAT Hyderabad13 Oct 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 143(3)Section 263

…in the memorandum of appeal by the Tribunal and also the power of the Tribunal not to confine to the grounds set forth in the memorandum of appeal, Hon’ble Punjab & Haryana High Court in the case of CIT vs. Dehati Cooperative Marketing-cum-Processing Society, 130 ITR 504 (P&H), held that if the appellant can be allowed a concession of the nature contained in such rule, there is no justification for denying the respondent in an appeal a similar concession and, therefore, the Tribunal can allow an assessee to raise a ground which was not taken before or adjudicated upon by the lower authority so long as that does n…

CIT v. Dehati Co-operative Marketing cum Processing Society (130 ITR 504) — Cited in 4 Judgments | BharatTax