Commissioner of Income-tax v. Sahara India Mutual Benefit Co. Ltd.

153 Taxmann.com 405Supreme Court of India2023#16872 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 269ssection 271esection 269sssection 271dsection 269section 80p(2)(a)section 80p(2)(a)(i)section 80psection 80p(2)agricultural incomesection 250(6)section 26

Judgments citing Commissioner of Income-tax v. Sahara India Mutual Benefit Co. Ltd.

KANIYABETTA SERVICE CO-OPERATIVE BANK LTD,WAYANAD vs. THE JCIT, RANGE-2, KOZHIKODE

ITA 193/COCH/2024[2015-2016]Status: DisposedITAT Cochin07 Nov 2024AY 2015-2016

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Dr. S. Pandian, CIT-DR
Section 269SSection 271DSection 271ESection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA.Nos.192 & 193/COCH./2024 Assessment Year 2015-2016 Kaniyambetta Service Co.Op The Joint Commissioner of Bank Ltd., Kaniyambetta Income Tax, Range-2, P.O. Wayanad District. vs. KOZHIKODE – 673 001. PIN – 673 122. KERALA. KERALA. PAN AADAT0778L (Appellant) (Respondent) Date of Hearing : 20.08.2024 ITA.No.172/Coch./2024 Assessment Year 2015-2016 Kaniyambetta Service Co.Op The Joint Commissioner of Bank Ltd., Kaniyambetta Income Tax, Range-2, vs. P.O. Wayanad Distr…

KANIYABETTA SERVICE CO-OPERTIVE BANK LTD,KANIYABETTA vs. JCIT, RANGE-2, KOZHIKODE

ITA 192/COCH/2024[AY 2015-2016]Status: DisposedITAT Cochin07 Nov 2024

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Dr. S. Pandian, CIT-DR
Section 269SSection 271DSection 271ESection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA.Nos.192 & 193/COCH./2024 Assessment Year 2015-2016 Kaniyambetta Service Co.Op The Joint Commissioner of Bank Ltd., Kaniyambetta Income Tax, Range-2, P.O. Wayanad District. vs. KOZHIKODE – 673 001. PIN – 673 122. KERALA. KERALA. PAN AADAT0778L (Appellant) (Respondent) Date of Hearing : 20.08.2024 ITA.No.172/Coch./2024 Assessment Year 2015-2016 Kaniyambetta Service Co.Op The Joint Commissioner of Bank Ltd., Kaniyambetta Income Tax, Range-2, vs. P.O. Wayanad Distr…

INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, KERALA vs. MADAKKIMALA SERVICE COOPERATIVE BANK LTD, MADAKKIMALA, WAYANAD

Accordingly, the penalty of Rs.33,02,43,427/- imposed u/s. 271E of the Act by the JCIT is deleted and the grounds of appeal no. 1 to 8 are hereby allowed

ITA 19/COCH/2024[2015-16]Status: DisposedITAT Cochin07 Nov 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: --- None---For Respondent: Dr.S.Pandian, CIT-DR
Section 269SSection 271DSection 271ESection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.18/Coch/2024 : Asst.Year 2015-2016 ITA No.19/Coch/2024 : Asst.Year 2015-2016 The Income Tax Officer Madakkimala Service Co- Ward 1 operative Bank Limited v. Kalpetta. Madakkimala, Wayanad – 673 122. PAN : AACTM7277K. (Appellant) (Respondent) Appellant by : --- None--- Respondent by : Dr.S.Pandian, CIT-DR Date of Pronouncement : 07.11.2024 Date of Hearing : 23.08.2024 O R D E R Per Bench : Revenue’s instant twin appeals ITA No.18/Coch/2024 & 19/Coch/2024 for as…

INCOME TAX OFFICER, WARD-1, KALPETTA, KALPETTA, WAYANAD vs. MADAKKIMALA SERVICE COOPERATIVE BANK LTD, MADAKKIMALA, WAYANAD

Accordingly, the penalty of Rs.33,02,43,427/- imposed u/s. 271E of the Act by the JCIT is deleted and the grounds of appeal no. 1 to 8 are hereby allowed

ITA 18/COCH/2024[2015-16]Status: DisposedITAT Cochin07 Nov 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: --- None---For Respondent: Dr.S.Pandian, CIT-DR
Section 269SSection 271DSection 271ESection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.18/Coch/2024 : Asst.Year 2015-2016 ITA No.19/Coch/2024 : Asst.Year 2015-2016 The Income Tax Officer Madakkimala Service Co- Ward 1 operative Bank Limited v. Kalpetta. Madakkimala, Wayanad – 673 122. PAN : AACTM7277K. (Appellant) (Respondent) Appellant by : --- None--- Respondent by : Dr.S.Pandian, CIT-DR Date of Pronouncement : 07.11.2024 Date of Hearing : 23.08.2024 O R D E R Per Bench : Revenue’s instant twin appeals ITA No.18/Coch/2024 & 19/Coch/2024 for as…

INCOME TAX OFFICER, WARD-1, KALPETTA, KALPETTA, WAYANAD vs. THE KANIYAMBETTA SERVICE COOPERATIVE BANK LIMITED, KANIYAMBETTA, WAYANAD, KERALA

ITA 172/COCH/2024[2015-16]Status: DisposedITAT Cochin07 Nov 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Dr. S. Pandian, CIT-DR
Section 269SSection 271DSection 271ESection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA.Nos.192 & 193/COCH./2024 Assessment Year 2015-2016 Kaniyambetta Service Co.Op The Joint Commissioner of Bank Ltd., Kaniyambetta Income Tax, Range-2, P.O. Wayanad District. vs. KOZHIKODE – 673 001. PIN – 673 122. KERALA. KERALA. PAN AADAT0778L (Appellant) (Respondent) Date of Hearing : 20.08.2024 ITA.No.172/Coch./2024 Assessment Year 2015-2016 Kaniyambetta Service Co.Op The Joint Commissioner of Bank Ltd., Kaniyambetta Income Tax, Range-2, vs. P.O. Wayanad Distr…

Commissioner of Income-tax v. Sahara India Mutual Benefit Co. Ltd. (153 Taxmann.com 405) — Cited in 5 Judgments | BharatTax