Nilagiri Engineering Cooperative Society Ltd. v. CIT

208 ITR 326High Court1994#23578 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 80psection 80section 147section 143(3)businessinterest

Judgments citing Nilagiri Engineering Cooperative Society Ltd. v. CIT

Jai Bheem Scheduled Caste Drivers Labour Contract Cooperative Society Limited, Rajahmundry vs. The Income Tax Officer, Ward-3, Rajahmundry

In the result, appeal of the assessee is allowed

ITA 696/VIZ/2019[2008-09]Status: DisposedITAT Visakhapatnam05 Dec 2023AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.696/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09) M/S Jai Bheem Scheduled Caste Vs. Income Tax Officer Drivers Labour Contract Cooperative Ward-3 Society Ltd. Rajahmundry D.No.72-3-1, Spinning Mills Road Lalacheruvu, Rajahmundry [Pan : Aaaa]7815K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(3)Section 148Section 80PSection 80P(2)(a)

…s of the society. Therefore, the facts are totally different and the AO has wrongly relied on the decision of the Drilwell Associates Cooperative Society(supra). The AO also relied on the decision of Nilgiri Engineering Co.op.Society Ltd. Vs. CIT, reported in 208 ITR 326(Ori). In this case, the works carried out the society were supervised by paid employees, who were not members of the society, therefore, this case is also not applicable to the facts of the case. He, therefore, pleaded to set aside the 5 I.T.A. No.696/Viz/2019, A.Y.2008-09 M/s Jai Bheem Scheduled Caste Drivers Labour Contract Cooperative Society,…

M/S the Kasaragod Toddy Tappers and Shop Workers Co-Op Society Ltd, Kasargod vs. ITO Ward 1, Kasargod

In the result, the appeals by the assessee are dismissed as not maintainable

ITA 909/COCH/2022[2011-12]Status: DisposedITAT Cochin30 Jun 2023AY 2011-12

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(3)Section 147Section 260A(2)(a)Section 5

…6 of 2014, dated 13.08.2015), upholding the view of the Tribunal following its earlier decision in CIT vs. Uralungal Labour Contract Cooperative Society[(2010) KHC 59], and relying on the decision in Nilagiri Engineering Cooperative Society Ltd. vs. CIT[1994] 208 ITR 326 (Ors). After reproducing the findings by the AO at para 10 of its order, the Hon'ble Court entered it’s findings at page 13 of it’s judgement, which we reproduce hereunder for ready reference: - “13.We have also gone through the bye-laws of the society. The factual findings of the Assessing Officer, which was confirmed by the appellate Tribunal s…

M/S the Kasaragod Toddy Tappers and Shop Workers Co-Op Society Ltd, Kasargod vs. ITO Ward -1, Kasargod

In the result, the appeals by the assessee are dismissed as not maintainable

ITA 908/COCH/2022[2010-11]Status: DisposedITAT Cochin30 Jun 2023AY 2010-11

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(3)Section 147Section 260A(2)(a)Section 5

…6 of 2014, dated 13.08.2015), upholding the view of the Tribunal following its earlier decision in CIT vs. Uralungal Labour Contract Cooperative Society[(2010) KHC 59], and relying on the decision in Nilagiri Engineering Cooperative Society Ltd. vs. CIT[1994] 208 ITR 326 (Ors). After reproducing the findings by the AO at para 10 of its order, the Hon'ble Court entered it’s findings at page 13 of it’s judgement, which we reproduce hereunder for ready reference: - “13.We have also gone through the bye-laws of the society. The factual findings of the Assessing Officer, which was confirmed by the appellate Tribunal s…

Nilagiri Engineering Cooperative Society Ltd. v. CIT (208 ITR 326) — Cited in 3 Judgments | BharatTax