PCIT v. Ambika Co-operative Credit Society Limited

174 Taxmann.com 532High Court2025#20071 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 250Section 80P(2)(d)Section 263Section 80P(2)(a)(i)Section 80P(2)(c)Section 10(34)Section 143(1)

Issues it is cited on

section 80p(2)(d)section 80p(2)section 80psection 80section 25section 143section 250section 14interestsection 143(3)total income

Judgments citing PCIT v. Ambika Co-operative Credit Society Limited

STUDDS ACCESSORIES LIMITED,FARIDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, FARIDABAD, FARIDABAD

In the result, appeal filed by the assessee is allowed

ITA 3570/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Vishal Kalkra, Adv &For Respondent: Sh. Avikal Manu, CIT DR
Section 14Section 143(3)Section 144BSection 263Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 3570/ DEL/2025 (Assessment Year : 2020-21) Studds Accessories Limited Vs. PCIT Plot No. 918, Sector 68, IMT Faridabad Faridabad 121004 (PAN: AACCS4217Q) ASSESSEE BY : Sh. Vishal Kalkra, Adv & Ms. Reema Grewal, CA & Ms. Snigdha Gautam, Adv REVENUE BY : Sh. Avikal Manu, CIT DR Date of Hearing : 09.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of Pr…

PUNE ZILLA SAHAKARI DUDH UTPADAK SANGH MARYADIT,PUNE vs. DCIT, CIRCLE-5, PUNE, PUNE

In the result, appeal of the Assessee for A

ITA 2195/PUN/2025[2018-19]Status: DisposedITAT Pune08 Jan 2026AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita Nos.2194 & 2195/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Pune Zilla Sahakari Dudh V Dcit, Utpadak Sangh Maryadit, S. Circle-5, Pune. Katraj Dairy, Pune Satara Road, Katraj, Pune – 411037. Pan: Aaaap0836A Appellant/ Assessee Respondent / Revenue Assessee By Shri M.R.Bhagwat Revenue By Smt. Saumya Pandey Jain – Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 30.07.2025 Emanating From The Separate Assessment Orders Under Section 143(3) Of The Act, 1961 Dated 19.12.2019 & 19.01.2021 For The A.Y.2017-18 & 2018-19 Respectively. For The Sake Of Convenience, Both The Appeals Were Heard Together & Decided In A

Section 143(3)Section 250Section 80Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.2194 & 2195/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Pune Zilla Sahakari Dudh V DCIT, Utpadak Sangh Maryadit, s. Circle-5, Pune. Katraj Dairy, Pune Satara Road, Katraj, Pune – 411037. PAN: AAAAP0836A Appellant/ Assessee Respondent / Revenue Assessee by Shri M.R.Bhagwat Revenue by Smt. Saumya Pandey Jain – Addl.CIT Date of hearing 20/11/2025 Date of pronouncement 08/01/2026 आदेश/ ORDER PE…

PUNE ZILLA SAHAKARI DUDH UTPADAK SANGH MARYADIT,PUNE vs. DCIT, CIRCLE-5, PUNE, PUNE

In the result, appeal of the Assessee for A

ITA 2194/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita Nos.2194 & 2195/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Pune Zilla Sahakari Dudh V Dcit, Utpadak Sangh Maryadit, S. Circle-5, Pune. Katraj Dairy, Pune Satara Road, Katraj, Pune – 411037. Pan: Aaaap0836A Appellant/ Assessee Respondent / Revenue Assessee By Shri M.R.Bhagwat Revenue By Smt. Saumya Pandey Jain – Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 30.07.2025 Emanating From The Separate Assessment Orders Under Section 143(3) Of The Act, 1961 Dated 19.12.2019 & 19.01.2021 For The A.Y.2017-18 & 2018-19 Respectively. For The Sake Of Convenience, Both The Appeals Were Heard Together & Decided In A

Section 143(3)Section 250Section 80Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.2194 & 2195/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Pune Zilla Sahakari Dudh V DCIT, Utpadak Sangh Maryadit, s. Circle-5, Pune. Katraj Dairy, Pune Satara Road, Katraj, Pune – 411037. PAN: AAAAP0836A Appellant/ Assessee Respondent / Revenue Assessee by Shri M.R.Bhagwat Revenue by Smt. Saumya Pandey Jain – Addl.CIT Date of hearing 20/11/2025 Date of pronouncement 08/01/2026 आदेश/ ORDER PE…

THE SHUKAN LOTUS COOPERATIVE HOUSING SERVICE SOCIETY LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

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

ITA 589/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri B. P. Makwana, Sr. DR
Section 143(1)Section 234BSection 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.589/Ahd/2025 (Assessment Year: 2021-22) The Shukan Lotus Cooperative Vs. Income Tax Officer, Housing Service Society Ltd., Ward-1(1)(1), Nr. Tulsi Bungalow, Ahmedabad New S G Road, Chandlodiya, Ahmedabad-382481 [PAN No.AADAT3995R] (Appellant) .. (Respondent) Appellant by : Shri Parin S Shah, AR Respondent by: Shri B. P. Makwana, Sr. DR 16.07.2025 Date of Hearing Date of Pronouncement 06.08.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has…