CIT v. Salem Agricultural Producers Co-operative Marketing Society Ltd.

76 Taxmann.com 225High Court2016#12949 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 1961Section 80P(2)(d)Section 143(3)Section 144BSection 1949Section 2(19)Section 119(2)Section 143(3) of the Income-Tax Act

Issues it is cited on

section 2(19)section 80p(2)(a)section 80p(2)(d)section 80p(2)(a)(i)section 80p(2)section 80pincome from other sourcessection 80section 144binterestsection 143(3)nfac

Judgments citing CIT v. Salem Agricultural Producers Co-operative Marketing Society Ltd.

Esi Hospital Employees Coop Thrift & Credit Society Ltd., Chennai vs. ITO, Ncw-10(1), Chennai

In the result, the appeal of the assessee is allowed

ITA 3031/CHNY/2025[2022-23]Status: DisposedITAT Chennai09 Mar 2026AY 2022-23

Bench: Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3031/Chny/2025 िनधा&रण वष& /Assessment Year: 2022-23

For Appellant: Mr. G. Reddi Prakash, C.A +For Respondent: Ms. R. Anitha, Addl. CIT
Section 143(3)Section 144BSection 56Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी इंटूरी रामा राव, लेखा सद" एवं "ी मनु कुमार िग$र, "ाियक सद" के सम% BEFORE INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.3031/Chny/2025 िनधा&रण वष& /Assessment Year: 2022-23 ESI Hospital Employees Co- The Income Tax Officer, operative Thrift & Credit Society Vs. Non Corporate Ward-10(1), Ltd., Chennai. No.37, Medavakkam Tank Road, ESI Hospital Complex, Aynavaram, Chennai – 600 023. PAN: AAAAE 8419N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ) की ओर से/ Appellant…

Avai Pundhari Wcs Ltd., Avalpundurai vs. ITO, Ward-2(1), Erode

In the result, appeal filed by the assessee stands allowed

ITA 3956/CHNY/2025[2016-17]Status: DisposedITAT Chennai06 Mar 2026AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: Ms. R. Anitha, Addl.CITFor Respondent: 18.02.2026
Section 143(3)Section 2(19)Section 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी मनु कुमार "ग"र, "या"यक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No. 3956/Chny/2025 #नधा$रण वष$ /Assessment Year: 2016-17 Aval Pundhari Wcs Limited Vs. Income Tax Officer 1 Namachivaya Nilayam, Blumator Ward -2(1), Erode Road Avalpundurai 638115 [PAN: AAAAA2786L] (अपीलाथ'/Appellant) (()यथ'/Respondent) : Shri G. Akash, Adv. अपीलाथ' क* ओर से/ Appellant by : Ms. R. Anitha, Addl.CIT ()यथ' क* ओर से /Respond…

D.D.155Athoorp.U.Publicservantsco-Opthrift&Creditsociety Limited, Sithayankottai vs. Ward 1, Dindigul

In the result the appeal of the assessee is stands allowed

ITA 2801/CHNY/2025[2020-2021]Status: DisposedITAT Chennai20 Jan 2026AY 2020-2021

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2020-21 D.D.155 Athoor P.U.Public Servants Income Tax Officer, Cooperative Thrift & Credit Society Ward-1, Limited, Dindigul No.8-1-19 Market Road, Sithavankottai Aathoor-Tk, Dindigul Tamil Nadu-624 708. [Pan: Aacad2029F]

For Appellant: NoneFor Respondent: Ms.R.Anitha, Addl.CIT
Section 143(3)Section 270ASection 270A(6)(a)Section 270A(8)Section 80(2)(d)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER Assessment Years: 2020-21 D.D.155 Athoor P.U.Public Servants Income Tax Officer, Cooperative Thrift and Credit Society Ward-1, Limited, Dindigul No.8-1-19 Market Road, Sithavankottai Aathoor-TK, Dindigul Tamil Nadu-624 708. [PAN: AACAD2029F] Appellant Respondent Assessee by : None Revenue by : Ms.R.Anitha, Addl.CIT Date of Hearing : 14.01.2026 Date of Pronouncement : 20.01.2026 O R D E R PER INTURI RAMA RAO, A.M : This appeal filed by the assessee – Coop…

Katterikuppam Primary Agri Coop Credit Society Limited P 120, Puducherry vs. Income Tax Officer, Ward 3, Puducherry

In the result, the appeal of the assessee stands allowed

ITA 2787/CHNY/2025[2020-21]Status: DisposedITAT Chennai19 Jan 2026AY 2020-21

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2020-21 Katterikuppam Primary Agri Income Tax Officer, Cooperative Credit Society Limited P Ward-3, 120, Puducherry No.1, Suthukeni Road, Katterikuppam, Pondicherry-605 502. [Pan: Aaaak4242K] Appellant Respondent Assessee By : Mr.V.Meenakshi Sundar, C.A Revenue By : Ms.R.Anitha, Addl.Cit Date Of Hearing : 13.01.2026 Date Of Pronouncement : 19.01.2026 O R D E R Per Inturi Rama Rao, A.M :

For Appellant: Mr.V.Meenakshi Sundar, C.AFor Respondent: Ms.R.Anitha, Addl.CIT
Section 143(3)Section 2(19)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER Assessment Years: 2020-21 Katterikuppam Primary Agri Income Tax Officer, Cooperative Credit Society Limited P Ward-3, 120, Puducherry No.1, Suthukeni Road, Katterikuppam, Pondicherry-605 502. [PAN: AAAAK4242K] Appellant Respondent Assessee by : Mr.V.Meenakshi Sundar, C.A Revenue by : Ms.R.Anitha, Addl.CIT Date of Hearing : 13.01.2026 Date of Pronouncement : 19.01.2026 O R D E R PER INTURI RAMA RAO, A.M : This appeal filed by the assessee - society is direc…

K.N.Krishnamurthy, Mumbai vs. Mum-W-(251)(93), Bengaluru

The appeal of the appellant is dismissed

ITA 5694/MUM/2024[2022-23]Status: DisposedITAT Mumbai05 May 2025AY 2022-23

Bench: Smt. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am) K.N. Krishnamurthy Ito 42(2)(3) I-15, Mahindra Park Mumbai. Narayan Nagar, Lbs Vs. Marg, Ghatkopar West Mumbai-400 086. Pan : Aaepk7294A Appellant Respondent

For Appellant: Shri Kiran UnavekarFor Respondent: Shri K.N. Krishamurthy
Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “K(SMC)” Bench, Mumbai. Before Smt. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM) K.N. Krishnamurthy ITO 42(2)(3) I-15, Mahindra Park Mumbai. Narayan Nagar, LBS Vs. Marg, Ghatkopar West Mumbai-400 086. PAN : AAEPK7294A Appellant Respondent : Shri K.N. Krishamurthy Assessee by : Shri Kiran Unavekar Revenue by : 20/02/2025 Date of Hearing Date of pronouncement : 05/05/2025 O R D E R Per Omkareshwar Chidara (AM) :- The appellant filed appeal for A.Ys. 2022-23. The issue to be adjudicated relates to charging of interest under section 234B and 234C of the I.T.…

Kn Krishnamurthy, Mumbai vs. Mum-W-(432)(93), Bengaluru

ITA 5609/MUM/2024[2023-24]Status: DisposedITAT Mumbai15 Apr 2025AY 2023-24

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) K.N. Krishnamurthy Ito 42(2)(3) I-15, Mahindra Park Mumbai. Narayan Nagar, Lbs Vs. Marg, Ghatkopar West Mumbai-400 086. Pan : Aaepk7294A Appellant Respondent

For Appellant: Shri Hemanshu JoshiFor Respondent: Shri K.N. Krishamurthy
Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri Sandeep Gosain (JM) & Shri Omkareshwar Chidara (AM) K.N. Krishnamurthy ITO 42(2)(3) I-15, Mahindra Park Mumbai. Narayan Nagar, LBS Vs. Marg, Ghatkopar West Mumbai-400 086. PAN : AAEPK7294A Appellant Respondent : Shri K.N. Krishamurthy Assessee by : Shri Hemanshu Joshi Revenue by : 11/02/2025 Date of Hearing Date of pronouncement : 15/04/2025 O R D E R Per Omkareshwar Chidara (AM) :- The appellant filed appeal for A.Y. 2023-24 before the ITAT. The issue to be adjudicated is the same and relates to charging of interest under section 23…

Gomati Co-Operative Milk Producers Union Limited, Agartala vs. ACIT-National-E-Assement Centre, New Delhi

ITA 136/GTY/2023[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 143(3)Section 250Section 5Section 56Section 80PSection 80P(2)(d)Section 80P(4)

…INCOME TAX APPELLATE TRIBUNAL, GAUHATI BENCH, GUWAHATI BEFORE SHRI MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER AND SHRI RAKESH MISHRA, HON’BLE ACCOUNTANT MEMBER ITA No. 136 / GTY / 2023 Asstt.Year: 2018-19 Gomati Co-operative Milk The DCIT / ACIT, Circle- Producers Union Limited Vs. Silchar Agartala Dairy, ITI Road, Indranagar – 799066 (Tripura) PAN : AABAG9720B (Appellant) (Respondent) Assessee By: Shri Kishor Jain, FCA Department By: Shri Kaushik Ray, JCIT Date of Hearing: 18.12.2024 Date of Pronouncement: 20.01.2025 ORDER PER BENCH This appeal by the assessee is directed against the order of the Commissioner of…

Potheri Village Weaning Food Mfg. Womens Development Industrial Coop., Kanchipuram vs. ITO, Ncw-22(1), Tambaram

The appeal stand partly allowed

ITA 1165/CHNY/2024[2018-19]Status: DisposedITAT Chennai12 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1165/Chny/2024 (िनधा*रणवष* / Assessment Year: 2018-19) Potheri Village Weaning Food Ito Manufacturing Womens Development Non-Corporate Ward-22(1), बनाम Industrial Co-Op. Tambaram. / Vs. 12, Amman Koil Street, Potheri, Katankolathur Post, Kanchipuram-603 203. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaap-9745-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri I. Dinesh (Advocate) Ld.Ar " थ"कीओरसे/Respondent By : Ms. R. Anita (Addl.Cit)-Ld .Dr सुनवाईकीतारीख/Date Of Hearing : 01-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 12-08-2024 आदेश / O R D E R

For Appellant: Shri I. Dinesh (Advocate) Ld.ARFor Respondent: Ms. R. Anita (Addl.CIT)-Ld .DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…1 आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1165/Chny/2024 (िनधा*रणवष* / Assessment Year: 2018-19) Potheri Village Weaning Food ITO Manufacturing Womens Development Non-Corporate Ward-22(1), बनाम Industrial Co-op. Tambaram. / Vs. 12, Amman Koil Street, Potheri, Katankolathur Post, Kanchipuram-603 203. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAAP-9745-Q (अपीलाथ"/Appellant) : (" थ" / R…

CIT v. Salem Agricultural Producers Co-operative Marketing Society Ltd. (76 Taxmann.com 225) — Cited in 8 Judgments | BharatTax