Commissioner of Income-tax v. Doaba Co-op. Sugar Mills Ltd.

96 Taxmann 509High Court1998#18447 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 143(3A)Section 143(3B)Section 144B Section 194A(3)(v)Section 2(19)Section 250 Section 36(1)(va)

Issues it is cited on

section 80p(1)section 80p(4)section 80p(2)(a)section 80p(2)(d)section 80p(2)(a)(i)section 80p(2)section 80p section 56 income from other sources income-tax officer section 80 section 142

Judgments citing Commissioner of Income-tax v. Doaba Co-op. Sugar Mills Ltd.

The DCIT, Cir-3(2) Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1583/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years: 2018-19 & 2020-21 Deputy Commissioner of Income Sikkim State Cooperative Tax, Cir-3(2), Gangtok Supply and Marketing Vs. Federation Limited (Appellant) (Respondent) PAN: AADAS4451M Appearances: Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Assessee represented by : A.…

Deputy Commissioner of Income Tax, Cir-3(2), Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1582/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

The Dhamai Cooperative Agriculture Service Society Limited, Hoshiarpur vs. Income Tax Officer, Hoshiarpur

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

ITA 273/ASR/2023[2017-18]Status: DisposedITAT Amritsar09 Nov 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.273/Asr/2023 Assessment Year: 2017-18

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.273/Asr/2023 Assessment Year: 2017-18 The Dhamai Cooperative Vs. ITO Agriculture Service Society Ltd. Hoshiarpur. VPO Dhamai Garshankar, Hoshiarpur. [PAN: -AACAT8630J] (Appellant) (Respondent) Appellant by Sh. J. S. Bhasin, Adv. Respondent by Smt. Ratinder Kaur, Sr. DR Date of Hearing 06.11.2023 Date of Pronouncement 09.11.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Incom…

The Dhamai Cooperative Agriculture Service Society Limited, Hoshiarpur vs. Income Tax Officer Ward, Hoshiarpur

In the result, appeal of the assessee ITA No

ITA 238/ASR/2023[2020-21]Status: DisposedITAT Amritsar13 Sept 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.238/Asr/2023 Assessment Year: 2020-21

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.238/Asr/2023 Assessment Year: 2020-21 The Dhamai Cooperative Vs. ITO Agriculture Service Society Ltd. Hoshiarpur. VPO Dhamai Garshankar, Hoshiarpur. [PAN: -AACAT8630J] (Appellant) (Respondent) Appellant by Sh. J. S. Bhasin, Adv. Respondent by Sh. Manoj Aggarwal, Sr. DR Date of Hearing 11.09.2023 Date of Pronouncement 13.09.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Incom…

The Kot Ram Dass Coop. Thirft & Credit Society Limited, Jalandhar vs. Income Tax Officer Ward-2 (4), Jalandhar

In the result, appeal of the assessee ITA No

ITA 86/ASR/2021[2017-18]Status: DisposedITAT Amritsar13 Jun 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.86/Asr/2021 Assessment Year: 2017-18

Section 142(1)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.86/Asr/2021 Assessment Year: 2017-18 The Kot Ram Dass Coop. Thrift Vs. ITO-Ward 2(4) & Credit Society Ltd. Jalandhar. Jalandhar. [PAN:-AADAT9787B] (Appellant) (Respondent) Appellant by Sh. J. S. Bhasin, Adv. Respondent by Sh. Nakul Aggarwal, Sr. DR 07.06.2023 Date of Hearing Date of Pronouncement 13.06.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals), NFA…