Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT

146 Taxmann.com 468Income Tax Appellate Tribunal2023#3544 most cited

What is Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT authority for?

Adjustments under section 143(1)(a)(ii) cannot be made if the assessee's case is allowable on facts. The Assessing Officer or CPC cannot exercise powers under section 143(1) to make adjustments contrary to the facts allowable to the assessee, even when considering amended sections like 80AC.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Lanjani Co-Operative Agri Service Society Ltd · DCIT · section 143(1) · section 143(1)(a)(ii) · prima facie adjustment · section 80AC · allowable on facts · AO/CPC powers · CPC Bangalore

Sections most often in play

Section 139(1)Section 80PSection 143(1)Section 143(1)(a)(v)Section 10AASection 80ACSection 139(4)Section 80-IA

Issues it is cited on

section 143(1)(a)(v)section 80ac(ii)section 143(l)(a)section 143(1)(a)(ii)section 80acsection 80iesection 234fsection 80asection 139(4)section 10aasection 143(1)(a)section 10a

Judgments citing Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT

Shri Bhagyalaxmi Co-Operative Credit Society Limited, Mallapur vs. Deputy Commissioner of Income Tax, CPC, Bangaluru

Appeals are ALLOWED

ITA 1/PAN/2023[2018-19]Status: DisposedITAT Panaji01 Sept 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 001/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, Pg Main Rd., Ghataprabha, Karnataka-591306 Pan: Aaaas5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent & आयकर अपऩल सं. / Ita No. 030/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 M/S Sangam Souharda Credit Sahakari Ltd., A/P. Galgali, Taluka-Bilgi, Dist.-Bagalkot-587117 Pan: Aaeas3685G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Sateesh Nadagouda For Ita No. 001& None For Ita No. 030 [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Are Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Against Respective Orders Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereinafter].

For Appellant: Mr Sateesh Nadagouda forFor Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246(1)Section 250Section 253(1)Section 80ASection 80A(1)Section 80P

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) आयकर अपऩल सं. / ITA No. 001/PAN/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, PG Main Rd., Ghataprabha, Karnataka-591306 PAN: AAAAS5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/s Dy. Commissioner of Income Tax, CPC, Bengaluru . . . . . . . प्रत्यर्थी / Respondent And आयकर अपऩल सं. / ITA No. 030/PAN/2023 नि…

Sahakari Ganna Vikas Samiti, Uttar Pradesh vs. ITO-2(5) Chandausi, Uttar Pradesh

In the result, appeal of the assessee is allowed

ITA 2090/DEL/2022[2019-20]Status: DisposedITAT Delhi19 Jul 2023AY 2019-20

Bench: Sh. Kul Bharat & Sh. Pradip Kumar Kediasahakari Ganna Vikas Vs. Ito-2(5), Samiti, Sikri Gate Chandausi Chandausi, Sambhal, Uttar Pradesh Uttar Pradesh-244 412 Pan No. Aaaaf 1459 L (Appellant) (Respondent) Assessee By Shri Fuzail Ahmad Ayyubi, Adv. Revenue By Shri Anuj Garg, Sr. D.R. Date Of Hearing: 19.07.2023 Date Of Pronouncement: 19.07.2023

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(v)Section 154Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. KUL BHARAT, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sahakari Ganna Vikas Vs. ITO-2(5), Samiti, Sikri Gate Chandausi Chandausi, Sambhal, Uttar Pradesh Uttar Pradesh-244 412 PAN No. AAAAF 1459 L (APPELLANT) (RESPONDENT) Assessee by Shri Fuzail Ahmad Ayyubi, Adv. Revenue by Shri Anuj Garg, Sr. D.R. Date of hearing: 19.07.2023 Date of Pronouncement: 19.07.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) - NFAC, Delhi (…

Chakargadh Seva Sahakari Mandali Ltd., Chakargadh Seva, Dist. Amreli vs. The DCIT(CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 187/RJT/2022[2019-20]Status: DisposedITAT Rajkot19 Jul 2023AY 2019-20

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, Ld. A.RFor Respondent: Shri B.D. Gupta, Ld. Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 30Section 80Section 801

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Chakargadh Seva Sahakari The DCIT(CPC), Mandali Ltd. Chakargadh, Bengaluru Amreli-365601 Vs (Respondent) PAN: AADAC1146P (Appellant) Assessee by: Shri D.M. Rindani, Ld. A.R. Revenue by: Shri B.D. Gupta, Ld. Sr. D.R. Date of hearing : 11-07-2023 Date of pronouncement : 19-07-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order o…

Kishorepur Paschimanchal S K U S Limited, Hooghly vs. I.T.O., Ward - 23(1), Hooghly

In the result, appeal of the assessee is allowed

ITA 716/KOL/2022[2019-2020]Status: DisposedITAT Kolkata22 May 2023AY 2019-2020

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 716/Kol/2022 Assessment Year: 2019-2020 Kishorepur Paschimanchal Skus Limited Income Tax Officer, Bandipur, Malay Bandipur Ward-23(1), Hooghly Vs B.O. Bandipur Hooghly - 712617 [Pan : Aacak9370Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 22/05/2022 घोषणा क" तारीख/Date Of Pronouncement : 22/05/2023 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dated 13/10/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2019-20. 2. The Assessee Has Raised The Following Revised Grounds Of Appeal:- “1. For That The Ld. Cit(A) Was Not Justified In Confirming The Denial Of Benefit Of Section 80P To The Tune Of Rs. 6,32,082/- By A.O. (Cpc) On The Ground Of Belated Filing Of Return Of Income. 2. For That The Ld. Cit(A) Ought To Have Appreciated That The Delay In Filing Of Return Of Income Was Occasioned Due To Reasons Beyond The Control Of The Assessee. 3. For That The Ld. Cit(A) Ought To Have Appreciated That The Denial Of Benefit U/S 80P On Account Of Delay In Filing Return Of Income Was Beyond The Jurisdiction Of The A.O. (Cpc) While Exercising Power Of Processing Return Of Income U/S 143(1).” 3. Brief Facts Of The Case Are That The Assessee Received An Intimation From Cpc, Bangalore U/S 143(1) Of The Act Making An Adjustment In Returned Income By Which Cpc Did Not Grant Deduction U/S 80P Of The Act At Rs. 6,32,082/- Claimed By

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 250Section 80P

…। आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “A (SMC)” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 716/Kol/2022 Assessment Year: 2019-2020 Kishorepur Paschimanchal SKUS Limited Income Tax Officer, Bandipur, Malay Bandipur Ward-23(1), Hooghly Vs B.O. Bandipur Hooghly - 712617 [PAN : AACAK9370Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 22/05/2022 घोषणा क" तारीख/Date of…

Jagannath Karbarh Deshapran Samabay Krishi Unnayan Samity Ltd., Egra, Purba Medinipur vs. I.T.O., Ward - 27(4), Haldia

In the result, appeal of the assessee is allowed

ITA 667/KOL/2022[2018-2019]Status: DisposedITAT Kolkata22 May 2023AY 2018-2019

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 667/Kol/2022 Assessment Year: 2018-19 Jagannath Karbarh Deshapran Skus Ltd. Income Tax Officer, Jagannath Karbarh Ward-27(4), Haldia Vs Pirijkhanbarh Egra Purba Medinipur -721422 [Pan : Aacaj0089M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 22/05/2022 घोषणा क" तारीख/Date Of Pronouncement : 22/05/2023 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dated 22/09/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2018-19. 2. The Assessee Has Raised The Following Revised Grounds Of Appeal:- “1. For That The Ld. Cit(A) Was Not Justified In Confirming The Action Of The A.O. (Cpc) In Denying Deduction U/S Section 80P To The Tune Of Rs. 15,31,190/- For Belated Filing Of The Return Of Income. 2. For That The Ld. Cit(A) Ought To Have Considered That The Reason For Belated Filing Of Return Of Income Was Beyond The Control Of The Society. 3. For That The Ld. Cit(A) Ought To Have Considered That The Issue Was Debatable & The Adjustment U/S 143(1) Was Not Permissible In Law.” 3. Brief Facts Of The Case Are That The Assessee Received An Intimation From Cpc, Bangalore U/S 143(1) Of The Act Making An Adjustment In Returned Income By Which Cpc Did Not Grant Deduction U/S 80P Of The Act At Rs. 15,31,190/- Claimed

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 250Section 80P

…। आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C (SMC)” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 667/Kol/2022 Assessment Year: 2018-19 Jagannath Karbarh Deshapran SKUS Ltd. Income Tax Officer, Jagannath karbarh Ward-27(4), Haldia Vs Pirijkhanbarh Egra Purba Medinipur -721422 [PAN : AACAJ0089M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 22/05/2022 घोषणा क" तारीख/Date o…

Godhavadar Seva Sahakari Mandali Ltd., Godhavadar, Liliya Mota, Amreli-365535 vs. The ADIT (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 315/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Godhavadar Seva Sahakari The ADIT(CPC), Mandali Ltd. Amreli Bangalore PAN: AADAG1703G Vs (Respondent) (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 19-04-2023 Date of pronouncement : 25-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of National Faceless Appeal Ce…

Batava Devli Seva Sahakari Mandali Ltd., Batava Devli, Tal. Kunlava, Dist. Amreli vs. The ADIT, (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 314/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 143(1)(v)Section 250Section 80Section 80A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Batava Devli Seva The ADIT(CPC), Sahakari Mandali Ltd. Bangaluru Batavadevali-365480 Vs (Respondent) PAN:AAAAB0644E (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 19-04-2023 Date of pronouncement : 25-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of National Fac…

M/S. Dignagar Samabai Krishi Unnayan Samiti Ltd., Nadia vs. I.T.O., Ward - 41(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 683/KOL/2022[2018-2019]Status: DisposedITAT Kolkata13 Apr 2023AY 2018-2019

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 683/Kol/2022 Assessment Year : 2018-19 M/s. Dignagar Samabai Krishi Vs ITO, Ward-41(1), Kolkata Unnayan Samiti Ltd. . PAN: AABAD 1763 F Appellant Respondent Date of Hearing 12.04.2023 Date of Pronouncement 13.04.2023 For the Assessee Shri Sunil Surana, AR For the Revenue Shri Vijay Kumar, Addl. CIT ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2018- 19 is directed against the order dated 26.09.2022 passed by the ld. Co…

Shri Navavaghniya Seva Sahkari Mandali Limited, Amreli vs. The DCIT/ACIT (CPC), Bangalore, Banagalore

In the result, appeal of the assessee is allowed

ITA 13/RJT/2022[2019-20]Status: DisposedITAT Rajkot03 Mar 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2019-20 Shree Navavaghniya The DCIT/ACIT (CPC) Seva Sahkari Mandali CPC, Bengaluru Ltd. Vs Kunkavav Vadiya (Respondent) Amreli-364550, Gujarat PAN No: ABKAS7942R (Appellant) Assessee Represented: Ms. Devina Patel, A.R. Revenue Represented: Shri B.D. Gupta, Sr.D.R. Date of hearing : 01-03-2023 Date of pronouncement : 03-03-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the…

Dahida Seva Sahakari Mandali Limited, Village: - Dahida, Dist.:- Amreli vs. The ADIT (CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 277/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2019-20 Aliudepur Seva The ADIT, (CPC), Sahakari Mandli Ltd. Vs Bengaluru, Aliudepur Village, Bengaluru Taluka Lathi, Dist:-Amreli-365430 (Respondent) PAN No: AAAAA0804D (Appellant) Assessment Year: 2019-20 Shree Antaliya Kheti The ADIT, (CPC), Vikas Karyakari Seva Vs Bengaluru, Sahakari Mandali Ltd., Bengaluru Liliya Mota, Amreli PAN No: ABLAS0197B (Respondent) (Appellant) Assessment Year: 2019-20 I.T.A Nos.…

Shree Antaliya Kheti Vikas Karyakari Seva Sahakari Mandali Limited, Liliya Mota, Dist. Amreli vs. The ADIT (CPC), Bangaluru, Bengaluru

In the result, appeal of the assessee is allowed

ITA 276/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2019-20 Aliudepur Seva The ADIT, (CPC), Sahakari Mandli Ltd. Vs Bengaluru, Aliudepur Village, Bengaluru Taluka Lathi, Dist:-Amreli-365430 (Respondent) PAN No: AAAAA0804D (Appellant) Assessment Year: 2019-20 Shree Antaliya Kheti The ADIT, (CPC), Vikas Karyakari Seva Vs Bengaluru, Sahakari Mandali Ltd., Bengaluru Liliya Mota, Amreli PAN No: ABLAS0197B (Respondent) (Appellant) Assessment Year: 2019-20 I.T.A Nos.…

Aliudepur Seva Sahakari Mandali Limited, Aliudepur Village, Taluka Lathi, Dist.: - Amreli-365430 vs. The ADIT (CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 269/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2019-20 Aliudepur Seva The ADIT, (CPC), Sahakari Mandli Ltd. Vs Bengaluru, Aliudepur Village, Bengaluru Taluka Lathi, Dist:-Amreli-365430 (Respondent) PAN No: AAAAA0804D (Appellant) Assessment Year: 2019-20 Shree Antaliya Kheti The ADIT, (CPC), Vikas Karyakari Seva Vs Bengaluru, Sahakari Mandali Ltd., Bengaluru Liliya Mota, Amreli PAN No: ABLAS0197B (Respondent) (Appellant) Assessment Year: 2019-20 I.T.A Nos.…

Shree Lunidhar Seva Sahkari Mandali Ltd., Lunidhar, Taluka Kunkavav, Dist. Amreli vs. Assessing Officer (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 202/RJT/2022[2019-20]Status: DisposedITAT Rajkot21 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 119Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Lunidhar Seva Sahkari The Assessing Officer Mandali Ltd., Lunidhar, (CPC), Kundavav Vs Bengaluru Amreli-365460 (Respondent) PAN: AABAL9846M (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-02-2023 Date of pronouncement : 22-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises fr…