Mantola Co-operative Thrift & Credit Society Ltd. v. CIT

50 Taxmann.com 278High Court2014#359 most cited

What is Mantola Co-operative Thrift & Credit Society Ltd. v. CIT authority for?

A cooperative society is not entitled to deduction under Section 80P(2)(a)(i) for interest income earned from investments and deposits which are not attributable to its primary business. An assessment order erroneously allowing such a deduction is revisable under Section 263 as being erroneous and prejudicial to the revenue, or subject to reassessment under Section 147.

242

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2026.

Also referred to as

Mantola Co-operative Thrift & Credit Society · Section 80P · 80P(2)(a)(i) · 80P(2)(d) · interest on investments · cooperative societies · deduction disallowance · Section 263 revision · erroneous and prejudicial · Section 147 reassessment · Malabar Industrial · income from deposits

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 143(3)Section 80PSection 147Section 80P(2)Section 80P(4)Section 144
Read the full judgment

Issues it is cited on

section 80(p)(2)(d)revision u/s 263assessment order erroneoussection 80p(2)(a)section 80p(2)(a)(i)section 80p(2)section 80p(2)(d)malabar industrialsection 80psection 80p(4)section 80erroneous and prejudicial

Judgments citing Mantola Co-operative Thrift & Credit Society Ltd. v. CIT

Kai Fakira Jairam Patil Sahakari Patsanstha Maryadit Shahada, Nandurbar vs. Invcome Tax Officer Ward-1, Dhule

In the result, the appeal filed by the assessee stands allowed

ITA 553/PUN/2023[2020-21]Status: DisposedITAT Pune25 May 2023AY 2020-21
For Appellant: Adjournment application rejectedFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.553/PUN/2023 िनधा"रण वष" / Assessment Year : 2020-21 Kai Fakira Jairam Patil Vs. ITO, Ward-1, Dhule. Sahakari Patsanstha Maryadit Shahada, Plot No.5A, Vrindavan Nagar, Besides Swami Samaratha Kendra, Shahada Tal. Shahada, Dist. Nandurbar- 425409 PAN : AAAAK5870D Appellant Respondent Assessee by : Adjournment application rejected Revenue by : Shri Ramnath P. Murkunde Date of hearing : 23.05.2023 Date of pronouncement : 25.05.2023 आदेश / ORDER PER IN…

Satpuda Urban Credit Co- Opt Society Ltd, Jalgaon vs. Income Tax Officer, Ward-1(4), Jalgaon

In the result, the appeal filed by the assessee stands allowed

ITA 531/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.531/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Satpuda Urban Credit Vs. Ito, Ward-1(4), Co-Op. Society Ltd., Jalgaon. At Post: Faizpur, Tal- Yawal, Dist.- Jalgaon- 425503 Pan : Aaals0467P Appellant Respondent Assessee By : None Revenue By : Shri Piyush Kumar Singh Yadav Date Of Hearing : 24.05.2023 Date Of Pronouncement : 25.05.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 31.03.2023 For The Assessment Year 2018-19. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Co- Operative Society Registered Under The Provisions Of The Maharashtra

For Appellant: NoneFor Respondent: Shri Piyush Kumar Singh Yadav
Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.531/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Satpuda Urban Credit Vs. ITO, Ward-1(4), Co-op. Society Ltd., Jalgaon. At Post: Faizpur, Tal- Yawal, Dist.- Jalgaon- 425503 PAN : AAALS0467P Appellant Respondent Assessee by : None Revenue by : Shri Piyush Kumar Singh Yadav Date of hearing : 24.05.2023 Date of pronouncement : 25.05.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the National Faceless Appeal Centre, Del…

Tuljabhavani Nagri Sahkari Patpehi Ltd, Panvel vs. The Principal Commissioner of Income Tax-1, Thane

Appeal is allowed in above terms

ITA 501/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Sardar Singh Meena
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.501/PUN./2023 Assessment Year 2018-2019 Pr. Commissioner of Tuljabhavani Nagri Sahkari Income Tax, Thane-1, Patpehi Ltd., Pragati, Plot Ashar I.T. Park, A-Wing, No.9, Sector-19, New Panvel, 6th Floor, Wagle Industrial Raigad – 410 206. vs. Estate, Thane (W). Maharashtra. PIN 400 604. PAN AAAAJ2329Q Maharashtra. (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Sardar Singh Meena Date of Hearing : 18.05.2023 Date of Pronouncem…

Shiv Shanti Nagri Sahakari Patsanstha Maryadit, Pune vs. Principal Commissioner of Income Tax, Pune-2, Pune

Appeal is allowed in above terms

ITA 490/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod S ShingteFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.490/PUN./2023 Assessment Year 2018-2019 Shiv Shanti Nagri Sahakari Patsanstha Maryadit, Flat No.2, 1st Floor, Anant Pr. Commissioner of Manohar Co.OP Hsg. Soc. Income Tax, Pune-2, Davi Bhusar Colony, Paud vs. Income Tax Office, PMT Road, Kothrud, Pune. Bldg., Shankar Sheth Maharashtra. Road, Pune-411037 PIN 411 038. Maharashtra. PAN AACAS3116J (Appellant) (Respondent) For Assessee : Shri Pramod S Shingte For Revenue : Shri M.G. Jasnani Date of Hearing : 1…

Shivamrut Doodh Utpadak Sahakari Sangh Maryadit, Solapur vs. Principal Commissioner of Income Tax, Pune-4, Pune

Appeal is allowed in above terms

ITA 452/PUN/2023[2017-18]Status: DisposedITAT Pune25 May 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Deepak SasarFor Respondent: Shri Sardar Singh Meena
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.452/PUN./2023 Assessment Year 2017-2018 Shivamrut Doodh Utpadak The PCIT, Pune-4, Sahakari Sangh Maryadit Aayakar Sadan, Bodhi Vijaynagar Vizori, Towers, 548/2B, Salisbury Yeshwantnagar Malshiras, vs. Park, Gultekdi, Pune. Solapur – 413 118 PIN – 411 037. Maharashtra. Maharashtra. PAN AAAAS1180L (Appellant) (Respondent) For Assessee : Shri Deepak Sasar For Revenue : Shri Sardar Singh Meena Date of Hearing : 16.05.2023 Date of Pronouncement : 25.05.2023 O…

Pimpri Chinchwad Vidyut Kramchari Sahakri Pathanstha Maryadit, Pune vs. The Principal Commissioner of Income Tax-3, Pune

Appeal is allowed in above terms

ITA 408/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Deepak SasarFor Respondent: Shri Sardar Singh Meena
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…1 ITA.No.408/PUN./2023 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.408/PUN./2023 Assessment Year 2018-2019 Pimpri Chinchwad Vidyut Karmchari Sahakri The PCIT, Pune-3, Patsanstha Maryadit, Ari 3rd Floor, C-Wing, PMT Sahakri Patsanstha MA 204 Commercial Complex, Mohal Complex, 2nd Floor, vs. Shankar-Seth Road, Mohal Complex, Pimpri, Swargate, Pune. Pune – 411 017. Maharashtra. Maharashtra. PIN – 411 037. PAN AAAJP0889N (Appellant) (Respondent) For Assessee : Shri Deepak Sasar For Revenue : Shri Sarda…

Shri Sharad Gramin Bigar Sheti Sahakari Pathasanstha Ltd, Pune vs. Principal Commissioner of Income Tax, Pune-4, Pune

Appeal is allowed in above terms

ITA 282/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri B.B. ManeFor Respondent: Shri Deepak Garg
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.282/PUN./2023 Assessment Year 2018-2019 Shri Sharad Gramin Bigar The Pr. CIT, Pune-4, Sheti Sahakari Room No.322, 3rd Floor, Pathasanstha Ltd., Sharad Aaykar Sadan, Bodhi Sankul, Malegaon (Bk), vs. Towers, Salisbury Park, Tal.Baramati, Dist. Pune Gultekdi, Pune – 411037. Maharashtra. Maharashtra. PAN AABAS6680G (Appellant) (Respondent) For Assessee : Shri B.B. Mane For Revenue : Shri Deepak Garg Date of Hearing : 22.05.2023 Date of Pronouncement : 25.05.2…

Measage Gurdas Agro Private Limited, Bathinda vs. Deputy Commissioner of Income Tax Circle- 1, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 517/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…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. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Shri Gurdas Garg, Bathinda vs. Deputy Commissioner of Income Tax Circle- 1, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 516/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…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. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Deputy Commissioner of Income Tax Circle-1, Bathinda vs. Measage Gurdas Agro Private Limited, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 510/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…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. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Deputy Commissioner of Income Tax Circle- 1, Bathinda vs. Shri Gurdas Garg, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 508/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…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. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Deputy Commissioner of Income Tax Circle-1, Bathinda vs. Shri Gurdas Garg, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 507/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…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. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Deputy Commissioner of Income Tax Circle- 1, Bathinda vs. Measage G. G Continental Traders Private Limited, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 506/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…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. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Deputy Commissioner of Income Tax Circle-1, Bathinda vs. Measage G.G.Oils and Faits Private Limited, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 505/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…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. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Shri Gurdas Garg, Bathinda vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 498/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…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. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Measage G. G. Continental Traders Private Limited, Bathinda vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 495/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…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. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Measage G. G. Oils and Fats Private Limited, Bathinda vs. Deputy Commissioner of Income Tax Circle- 1, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 494/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…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. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Kesha vs. Mruti Nagari Sahakari Patpedhi Ltd, Pamvel

In the result, the appeal filed by the assessee in ITA

ITA 504/PUN/2023[2017-18]Status: DisposedITAT Pune23 May 2023AY 2017-18

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Kamal Nagari Sahakari Patsanstha Ltd, Alibag vs. The Principal Commissioner of Income Tax-1, Thane

In the result, the appeal filed by the assessee in ITA

ITA 503/PUN/2023[2018-19]Status: DisposedITAT Pune23 May 2023AY 2018-19

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Kamal Mahila Nagari S P M., Panvel vs. The Principal Commissioner of Income Tax-1, Thane

In the result, the appeal filed by the assessee in ITA

ITA 502/PUN/2023[2018-19]Status: DisposedITAT Pune23 May 2023AY 2018-19

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…