Nandakumar v. ITO

204 ITR 856High Court1993#12427 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Also reported as

72 Taxmann 223

Judgments citing Nandakumar v. ITO

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHKARI M LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 2(3), SURAT

In the result, ground no.3 raised by the assessee is allowed

ITA 672/SRT/2023[2017-18]Status: DisposedITAT Surat21 Dec 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.672/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) The Amroli Vibhag Vividh Vs. The Dcit, Karyakari Sahkari M. Ltd., Circle – 2(3), Utran Amroli, Taluka Choryasi, Surat Surat – 394105. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat3043M (Appellant) (Respondent) Appellant By Shri Mehul K. Patel, Ar Shri Vinod Kumar, Sr. Dr Respondent By 18/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023

Section 143(3)Section 80ASection 80LSection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.672/SRT/2023 Assessment Year: (2017-18) (Hybrid Hearing) The Amroli Vibhag Vividh Vs. The DCIT, Karyakari Sahkari M. Ltd., Circle – 2(3), Utran Amroli, Taluka Choryasi, Surat Surat – 394105. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAT3043M (Appellant) (Respondent) Appellant by Shri Mehul K. Patel, AR Shri Vinod Kumar, Sr. DR Respondent by 18/12/2023 Date of Hearing Date of Pronouncement 21/12/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining…

M/S. AJMER ZILA DUGDH UTPADAK SAHAKARI SANGH LTD.,AJMER vs. PR.CIT, AJMER

In the result, the appeal of the assessee is partly allowed

ITA 285/JPR/2020[2012-13]Status: DisposedITAT Jaipur01 Mar 2021AY 2012-13
For Appellant: Sh. Sunil Porwal (CA)For Respondent: Smt. Manisha Chandra (CIT)
Section 139Section 143(3)Section 148Section 263Section 43BSection 80Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 285/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Ajmer Zila Dugdh Utpadak Sahkari Pr. Commissioner of Vs. Sangh Ltd. Opp. HMT, Beawar Road, Income Tax, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABAA0141Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sm…

BOMBAY MERCANTILE CO. OP. BANK LTD. EMPLOYEES CO-OP. CREDIT SOCIETY LTD.,MUMBAI vs. ITO 15(1)(2), MUMBAI

In the result, the appeals filed by the assessee are hereby partly allowed

ITA 4824/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Oct 2020AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.3583/Mum/2014 & 4824/Mum/2016 (निर्धारण वर्ा / Assessment Years:2010-11 & 2012-13) Bombay Mercantile Co-Op. बिधम/ Ito-15(1)(2) Bank Ltd. Room No.116, 1St Floor, Vs. Employees Co-Op. Credit Matru Mandir, Grant Road, Society Ltd. Mumbai-400007. Navratan Building, 69, P. D’Mello Road, Carnac Bunder, Mumbai-400009. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaajb0706E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Vijay Joshi Revenue By: Ms. Kavita P. Kaushik (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 22/09/2020 घोषणा की तारीख /Date Of Pronouncement: 27/10/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -26 & 28, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2010-11 & 2012-13. Ita. No.3583/Mum/2014 2. The Assessee Has Filed The Present Appeal Against The Order Dated 24.02.2014 Passed By The Commissioner Of Income Tax (Appeals) -26, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010- 11. Ita Nos. 3583/M/2014 & 4824/M/2016 A.Ys. 2010-11 & 2012-13 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Vijay JoshiFor Respondent: Ms. Kavita P. Kaushik (Sr. DR)
Section 143(2)Section 801Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos.3583/Mum/2014 & 4824/Mum/2016 (निर्धारण वर्ा / Assessment Years:2010-11 & 2012-13) Bombay Mercantile Co-op. बिधम/ ITO-15(1)(2) Bank Ltd. Room No.116, 1st Floor, Vs. Employees Co-op. Credit Matru Mandir, Grant Road, Society Ltd. Mumbai-400007. Navratan Building, 69, P. D’mello Road, Carnac Bunder, Mumbai-400009. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAAJB0706E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Vijay Joshi Revenue by: Ms. Kavita P. Kaushik (Sr. DR…

DCIT, CIRCLE-6, JAIPUR vs. M/S. JAIPUR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., JAIPUR

In the result, both the appeal of the assessee and the Revenue are disposed off with above directions

ITA 1243/JPR/2019[2016-17]Status: DisposedITAT Jaipur28 Feb 2020AY 2016-17
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)
Section 12ASection 56Section 80GSection 80PSection 80P(2)(d)

…sidered the decisions cited by learned advocate for the assessee as well as the revenue. We feel that the decisions cited by the learned advocate for the assessee shall be applicable on the facts of the present case. In the case of K. Nandakumar v. ITO [1993] 204 ITR 856/[1994] 72 Taxman 223 (Ker.), the Kerala High Court has held as under: '4. The effect of Section 80AB is that, for the purpose of computing the deduction under Section 80L, the amount of income of that nature as computed in accordance with the provisions of the Act shall alone be deemed to be the amount of income of that nature. What the section m…

M/S. JAIPUR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, both the appeal of the assessee and the Revenue are disposed off with above directions

ITA 1178/JPR/2019[2016-17]Status: DisposedITAT Jaipur28 Feb 2020AY 2016-17
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)
Section 12ASection 56Section 80GSection 80PSection 80P(2)(d)

…sidered the decisions cited by learned advocate for the assessee as well as the revenue. We feel that the decisions cited by the learned advocate for the assessee shall be applicable on the facts of the present case. In the case of K. Nandakumar v. ITO [1993] 204 ITR 856/[1994] 72 Taxman 223 (Ker.), the Kerala High Court has held as under: '4. The effect of Section 80AB is that, for the purpose of computing the deduction under Section 80L, the amount of income of that nature as computed in accordance with the provisions of the Act shall alone be deemed to be the amount of income of that nature. What the section m…

AZMER ZILA DUGDH UTPADAK SAHKARI SANGH LTD.,AJMER vs. PR. COMMISSIONER OF INCOME TAX, AJMER

In the result, appeal of the assessee is allowed

ITA 90/JPR/2019[2014-15]Status: DisposedITAT Jaipur28 Aug 2019AY 2014-15
For Appellant: Shri Sunil Porwal (CA) &For Respondent: Shri B. K. Gupta (CIT)
Section 143(3)Section 263Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…sidered the decisions cited by learned advocate for the assessee as well as the revenue. We feel that the decisions cited by the learned advocate for the assessee shall be applicable on the facts of the present case. In the case of K. Nandakumar v. ITO [1993] 204 ITR 856/[1994] 72 Taxman 223 (Ker.), the Kerala High Court has held as under: '4. The effect of Section 80AB is that, for the purpose of computing the deduction under Section 80L, the amount of income of that nature as computed in accordance with the provisions of the Act shall alone be deemed to be the amount of income of that nature. What the section…

SHIKSHA VIBHAG KARMACHARIGAN SAHAKARI SAMITI LIMITED,KOTA vs. INCOME TAX OFFICER, KOTA

In the result, all the appeals of the assessee are allowed

ITA 87/JPR/2018[2014-15]Status: DisposedITAT Jaipur17 Jun 2019AY 2014-15
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.K. Rawat (Jt. CIT)
Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 281 & 282/JP/2017 & 87/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 14-15. cuke Shiksha Vibhag Karmacharigan The Income Tax Officer, Vs. Sahakari Samiti Ltd., Ward 2(3), Near ING School, Shripura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AACAS 3060 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S…

SHIKSHA VIBHAG KARMACHARIGAN SAHAKARI SAMITI LIMITED,KOTA vs. ITO, KOTA

In the result, all the appeals of the assessee are allowed

ITA 281/JPR/2017[2012-13]Status: DisposedITAT Jaipur17 Jun 2019AY 2012-13
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.K. Rawat (Jt. CIT)
Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 281 & 282/JP/2017 & 87/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 14-15. cuke Shiksha Vibhag Karmacharigan The Income Tax Officer, Vs. Sahakari Samiti Ltd., Ward 2(3), Near ING School, Shripura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AACAS 3060 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S…

Nandakumar v. ITO (204 ITR 856) — Cited in 8 Judgments | BharatTax