CIT v. Haryana State Co-operative Supply and Marketing Federation Ltd.

344 ITR 631High Court2012#24585 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10(34)Section 14ASection 251(1)(a)Section 80P(2)(d)Section 80P(2)(e)Section 1941Section 194I

Issues it is cited on

section 10(34)section 14a(2)disallowance under section 14asection 80p(2)(d)section 80p(2)section 80psection 14asection 10section 80appeal before the tribunalopportunity of being heardprescribed

Judgments citing CIT v. Haryana State Co-operative Supply and Marketing Federation Ltd.

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. Haryana State Cooperative Supply and Marketing Federation Limited, Panchkula

In the result, the present appeal of the Revenue is allowed for statistical purposes

ITA 666/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh16 Jul 2025AY 2021-22

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR
Section 10(34)Section 14ASection 80P(2)(d)Section 80P(2)(e)

…that the issue stands covered in favour of Revenue by the Hon'ble P&H High Court in its Order in ITA No. 157 of 2005 dated 08.09.2010 in the case of the assessee titled CIT vs. Haryana State Co-operative Supply and Marketing Federation Ltd. reported as [2012] 344 ITR 631 (P&H), wherein it was held by Hon`ble Court that the assessee is not eligible to claim deduction 80P(2)(e) of the Act? 2. Whether on the facts and in the circumstances of the case, Ld. CIT(A) was justified in deleting the disallowance made by AO of deduction u/s 80P(2)(e) of the Act on the ground that Tax had been deducted under section- 1941 of…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. Haryana State Cooperative Supply and Marketing Federation Ltd, Panchkula

In the result, the present appeal of the Revenue is allowed for statistical purposes

ITA 665/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh16 Jul 2025AY 2020-21

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR
Section 10(34)Section 14ASection 80P(2)(d)Section 80P(2)(e)

…that the issue stands covered in favour of Revenue by the Hon'ble P&H High Court in its Order in ITA No. 157 of 2005 dated 08.09.2010 in the case of the assessee titled CIT vs. Haryana State Co-operative Supply and Marketing Federation Ltd. reported as [2012] 344 ITR 631 (P&H), wherein it was held by Hon`ble Court that the assessee is not eligible to claim deduction 80P(2)(e) of the Act? 2. Whether on the facts and in the circumstances of the case, Ld. CIT(A) was justified in deleting the disallowance made by AO of deduction u/s 80P(2)(e) of the Act on the ground that Tax had been deducted under section- 1941 of…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. Haryana State Cooperative Supply and Marketing Federation Ltd, Panchkula

In the result, the present appeal of the Revenue is allowed for statistical purposes

ITA 664/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Jul 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR
Section 10(34)Section 14ASection 80P(2)(d)Section 80P(2)(e)

…that the issue stands covered in favour of Revenue by the Hon'ble P&H High Court in its Order in ITA No. 157 of 2005 dated 08.09.2010 in the case of the assessee titled CIT vs. Haryana State Co-operative Supply and Marketing Federation Ltd. reported as [2012] 344 ITR 631 (P&H), wherein it was held by Hon`ble Court that the assessee is not eligible to claim deduction 80P(2)(e) of the Act? 2. Whether on the facts and in the circumstances of the case, Ld. CIT(A) was justified in deleting the disallowance made by AO of deduction u/s 80P(2)(e) of the Act on the ground that Tax had been deducted under section- 1941 of…