Perithalmanna Service Co-operative Bank v. ITO

363 ITR 268High Court2014#1594 most cited

What is Perithalmanna Service Co-operative Bank v. ITO authority for?

Income-tax authorities can conduct an inquiry into the factual nature of a co-operative society's business, specifically whether it functions as a co-operative bank or a primary agricultural credit society, to determine its eligibility for deductions under Section 80P.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Perinthalmanna Service Co-operative Bank v ITO · Section 80P deduction eligibility · co-operative bank · primary agricultural credit society · factual inquiry into business nature · Section 80P(4) applicability · revisional authority Section 263 · reassessment Section 147 · 148 · mere nomenclature · denial of 80P deduction

Sections most often in play

Section 80PSection 80P(2)(a)(i)Section 143(3)Section 1949Section 80P(4)Section 133(6)Section 147Section 148

Issues it is cited on

section 5(b)section 194a(3)section 80p(1)section 80p(4)section 80p(2)(a)section 80p(2)(a)(i)gross total incomesection 80p(2)section 80p(2)(d)section 56section 80psection 80

Judgments citing Perithalmanna Service Co-operative Bank v. ITO

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

ITA 569/COCH/2025[2016-17]Status: DisposedITAT Cochin27 Oct 2025AY 2016-17
Section 143(3)Section 250Section 5Section 80Section 80P

…gment in Chirakkal Service Co-operative Bank Ltd. (supra) was rendered per incuriam by not having noticed the earlier decision of another Division Bench of the Kerala High Court in Perinthalmanna Service Co-operative Bank Ltd. v. ITO [2014] 49 taxmann.com 438/363 ITR 268, where, in an appeal challenging orders under section 263 of the Income-tax Act, it was held that the revisional authority was justified in saying that an inquiry has to be conducted into the factual situation as to whether a co-operative bank is in fact conducting business as a co-operative bank and not as a primary agricultural credit society,…

M/S. LOKAMALESWARAM SERVICE CO-OPERATIVE BANK LTD NO.249,THRISSUR vs. ITO,WARD 2(2), THRISSUR

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

ITA 105/COCH/2025[2010-11]Status: DisposedITAT Cochin13 Feb 2025AY 2010-11

Bench: Shri Inturi Rama Rao

For Appellant: Sri.O.D.Sivadas, AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 148Section 80PSection 80P(2)Section 80P(2)(a)

…business income is not eligible for deduction u/s.80P by virtue of the provisions of sub-section (4) of section 80P(2) of the Income-tax Act, 1961 (“the Act” hereinafter) and also in view of the judgment of the Hon’ble jurisdictional High Court in the case of 363 ITR 268. Accordingly, notice u/s.148 of the Act was issued to the assessee on 29th March, 2017. In response to the said notice, the assessee filed the return of income on 5th May, 2017 declaring `Nil’ income after claiming deduction u/s.80P of the Act amounting to Rs.2,76,720. Against the said return, the AO completed the assessment vide order dated 18.1…

INCOME TAX OFFICER, INCOME TAX MUMBAI vs. STATE BANK OF INDIA EMPLOYEES M.S. PATEL CO-OP CREDIT SOCIETY LTD, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 3995/MUM/2023[2016-17]Status: DisposedITAT Mumbai23 Sept 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Hemant ShahFor Respondent: Smt. Smiti Samant, CIT, DR
Section 194ASection 194A(3)(V)Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 8O

…ified credit society can claim the benefit under section 80P(2)(a) (i) of the IT Act. 26. But Chirakkal Service Co-operative Bank Ltd.'s case (supra) was said to be in ignorance of Perinthalmanna Service Co-operative Bank Lid. v. ΙΤΟ (2014) 49 taxmann.com 438/363 ITR 268 (Ker.) a co-equal Bench decision. This judgment, on the contrary, permits an inquiry by the IT authorities into the factual situation whether a society is in fact conducting business as a co-operative bank but not as a primary agricultural credit society. 27. In fact, these divergent views compelled the Kerala High Court to refer the matter to a…

M/S. GANGA ELECTRICALS,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX.-1, , NASHIK

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

ITA 215/PUN/2022[2017-18]Status: DisposedITAT Pune26 Jul 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Pankaj Kumar
Section 142(1)Section 143(2)Section 143(3)Section 263

…allowed. 18. The ld. DR on the other hand while supporting the order of the Pr.CIT relied on the various decisions : „1. Hon'ble High Court of Kerala in case of Perinthalmanna Services Co- operative Bank Ltd. Vs ITO [2014] 49 Taxmann.com 438 (KERALA)/[2014] 363 ITR 268 (Kerala) [31-01-2014] 2. Hon'ble High Court of Madras in case of Ashok Leyland Ltd. Vs CIT [002] 125 Taxman 965 (Madras) / [2003] 260 ITR 599 (Madras) / [2003] 181 CTR 332 (Madras) [30-09-2002] 3. Hon'ble High Court of Madras in case of CIT Vs Neyveli Lignite Corporation Ltd. [2001] 118 Taxman 230 (Madras) / [2001] 248 ITR 611 (Madras) / [2001] 1…

PULPATTA SERVICE CO-OPERATIVE BANK LIMITED,MALAPPURAM vs. THE ITO WARD-2, TIRUR, TIRUR

In the result, the assessee’s appeal is dismissed

ITA 836/COCH/2022[2014-2015]Status: DisposedITAT Cochin31 Aug 2023AY 2014-2015

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sh.K. Rishal, AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 10ASection 10BSection 139(1)Section 143(3)Section 2Section 80A(5)Section 80PSection 80P(1)

…s shall loose all characteristics of a Primary Agricultural Credit Society as specified in the Act, Rules and Bye-laws except the existing staff strength.Reliance was placed by him on the decision in Perinthalmanna Service Co-operative Bank Ltd. v. ITO [2014] 363 ITR 268 (Ker). The claim of deduction u/s.80P was accordingly disallowed. In appeal, the assessee pressed it’s claim for deduction u/s.80P(1) (r.w.s. 80P(2)(a)(i)) on the basis of the decision in Mavilayi Service Co-operative Bank Ltd. v. CIT [2021] 431 ITR 1 (SC). The same was found ineligible inasmuch as the assessee had not claimed deduction u/s.80P p…

THE ITO, WD-2(2),RG-2, TRIVANDRUM, TRIVANDRUM vs. M/S.NAGAROOR SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeals are disposed on the afore-stated terms

ITA 77/COCH/2019[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…stands coopted in the Act, and the Kerala Act. As such, despite being registered as a PACS, it would attract the disqualification of sec. 80P(4). The asssessee’s reliance on Chirakkal SCB Ltd. (supra) was met through reliance on Perinthalmanna SCB Ltd. [2014] 363 ITR 268 (Ker), which was not considered in Chirakkal SCB Ltd. (supra), besides the provisions of ss. 5(cciv)& 7 of BRA and s. 2(oa) of the Kerala Act. Further, income by way of interest on deposits with banks and treasuries was not an operational income, but on surplus funds therewith, and therefore, assessable as income from other sources, relying for t…

THE ITO, TRIVANDRUM vs. M/S.PERRORKADA SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeals are disposed on the afore-stated terms

ITA 48/COCH/2019[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…stands coopted in the Act, and the Kerala Act. As such, despite being registered as a PACS, it would attract the disqualification of sec. 80P(4). The asssessee’s reliance on Chirakkal SCB Ltd. (supra) was met through reliance on Perinthalmanna SCB Ltd. [2014] 363 ITR 268 (Ker), which was not considered in Chirakkal SCB Ltd. (supra), besides the provisions of ss. 5(cciv)& 7 of BRA and s. 2(oa) of the Kerala Act. Further, income by way of interest on deposits with banks and treasuries was not an operational income, but on surplus funds therewith, and therefore, assessable as income from other sources, relying for t…

THE ITO, WARD-2(3), TRIVANDRUM, TRIVANDRUM vs. M/S.MUNDELA SERVICECO-OP BANK LTD, TRIVANDRUM

In the result, the appeals are disposed on the afore-stated terms

ITA 143/COCH/2019[2011-12]Status: DisposedITAT Cochin31 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…stands coopted in the Act, and the Kerala Act. As such, despite being registered as a PACS, it would attract the disqualification of sec. 80P(4). The asssessee’s reliance on Chirakkal SCB Ltd. (supra) was met through reliance on Perinthalmanna SCB Ltd. [2014] 363 ITR 268 (Ker), which was not considered in Chirakkal SCB Ltd. (supra), besides the provisions of ss. 5(cciv)& 7 of BRA and s. 2(oa) of the Kerala Act. Further, income by way of interest on deposits with banks and treasuries was not an operational income, but on surplus funds therewith, and therefore, assessable as income from other sources, relying for t…

THE ITO, WD-4, KOLLAM vs. M/S. THE ADICHANALLOOR FARMERS SERVICE CO-OP BANK LTD, KOLLAM

In the result, the appeals are disposed on the afore-stated terms

ITA 134/COCH/2019[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…stands coopted in the Act, and the Kerala Act. As such, despite being registered as a PACS, it would attract the disqualification of sec. 80P(4). The asssessee’s reliance on Chirakkal SCB Ltd. (supra) was met through reliance on Perinthalmanna SCB Ltd. [2014] 363 ITR 268 (Ker), which was not considered in Chirakkal SCB Ltd. (supra), besides the provisions of ss. 5(cciv)& 7 of BRA and s. 2(oa) of the Kerala Act. Further, income by way of interest on deposits with banks and treasuries was not an operational income, but on surplus funds therewith, and therefore, assessable as income from other sources, relying for t…

THE ITO, WD-2(5), TRIVANDRUM vs. PAZHAYAKUNNUMEL SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeals are disposed on the afore-stated terms

ITA 121/COCH/2019[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…stands coopted in the Act, and the Kerala Act. As such, despite being registered as a PACS, it would attract the disqualification of sec. 80P(4). The asssessee’s reliance on Chirakkal SCB Ltd. (supra) was met through reliance on Perinthalmanna SCB Ltd. [2014] 363 ITR 268 (Ker), which was not considered in Chirakkal SCB Ltd. (supra), besides the provisions of ss. 5(cciv)& 7 of BRA and s. 2(oa) of the Kerala Act. Further, income by way of interest on deposits with banks and treasuries was not an operational income, but on surplus funds therewith, and therefore, assessable as income from other sources, relying for t…

M/S.PIDAVOOR SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO, WD-4, KOLLAM, KOLLAM

In the result, the appeals are disposed on the afore-stated terms

ITA 414/COCH/2018[2014-15]Status: DisposedITAT Cochin31 Aug 2023AY 2014-15

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…stands coopted in the Act, and the Kerala Act. As such, despite being registered as a PACS, it would attract the disqualification of sec. 80P(4). The asssessee’s reliance on Chirakkal SCB Ltd. (supra) was met through reliance on Perinthalmanna SCB Ltd. [2014] 363 ITR 268 (Ker), which was not considered in Chirakkal SCB Ltd. (supra), besides the provisions of ss. 5(cciv)& 7 of BRA and s. 2(oa) of the Kerala Act. Further, income by way of interest on deposits with banks and treasuries was not an operational income, but on surplus funds therewith, and therefore, assessable as income from other sources, relying for t…

THE ITO, WARD-2(3), TRIVANDRUM, TRIVANDRUM vs. M/S.MUNDELA SERVICECO-OP BANK LTD, TRIVANDRUM

In the result, the appeals are disposed on the afore-stated terms

ITA 151/COCH/2018[2014-15]Status: DisposedITAT Cochin31 Aug 2023AY 2014-15

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…stands coopted in the Act, and the Kerala Act. As such, despite being registered as a PACS, it would attract the disqualification of sec. 80P(4). The asssessee’s reliance on Chirakkal SCB Ltd. (supra) was met through reliance on Perinthalmanna SCB Ltd. [2014] 363 ITR 268 (Ker), which was not considered in Chirakkal SCB Ltd. (supra), besides the provisions of ss. 5(cciv)& 7 of BRA and s. 2(oa) of the Kerala Act. Further, income by way of interest on deposits with banks and treasuries was not an operational income, but on surplus funds therewith, and therefore, assessable as income from other sources, relying for t…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. PEROORKADA SERVICE CO-OPERATIVE BANK LTD

Appeals are allowed as indicated above

ITA/5/2020HC Kerala01 Nov 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260ASection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…he High Court decision in the case of Chirakkal Service Co-op bank &connected cases {[2016]384 ITR 490(Ker)} contradictory to the decision rendered by this Hon'ble Court in an earlier case - M/s Perinthalmanna Service Co-operative Bank {reported in [2014]363 ITR 268(Ker)} v) Should not have the Tribunal noticed in the light of the findings of the Hon'ble Apex Court in the case Sabarkhanta Zilla Kharid Vechan Sangh Ltd. Vs CIT reported in 203 ITR 1027(SC), that eligible deduction under section 80(1)(d) [substituted by section 80P by the Finance (No.2) Act, 1967 w.e.f 01.04.1968] of the Inco…

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,

Appeals are allowed as indicated above

ITA/142/2019HC Kerala01 Nov 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260ASection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…he High Court decision in the case of Chirakkal Service Co-op bank &connected cases {[2016]384 ITR 490(Ker)} contradictory to the decision rendered by this Hon'ble Court in an earlier case - M/s Perinthalmanna Service Co-operative Bank {reported in [2014]363 ITR 268(Ker)} v) Should not have the Tribunal noticed in the light of the findings of the Hon'ble Apex Court in the case Sabarkhanta Zilla Kharid Vechan Sangh Ltd. Vs CIT reported in 203 ITR 1027(SC), that eligible deduction under section 80(1)(d) [substituted by section 80P by the Finance (No.2) Act, 1967 w.e.f 01.04.1968] of the Inco…

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. THE PONKUNNAM SERVICE CO-OPERATIVE BANK LTD

Appeals are allowed and remanded back

ITA/43/2019HC Kerala16 Mar 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 80PSection 80P(2)Section 80P(4)

…ITR 490) the Division Bench expressed a divergent opinion, without noticing the law I.T.A. No.43 & 114/2019 -7- laid down in Antony Pattukulangara (2012 (3) KLT SN 123 (C.No.129) = 2012 (3) KHC 726) and Perinthalmanna (2014 (1) KLT OnLine 1117 = 363 ITR 268). Moreover, the law laid down by the Division Bench in Chirakkal (2016 (2) KLT 535 = 384 ITR 490) is not good law, since, in view of the law laid down by the Apex Court in Citizen Co-operative Society (2017 (4) KLT Online 2013 (SC) = 397 ITR 1), on a claim for deduction under Section 80P of the Income Tax Act, by reason of sub-section (4) thereof…

THE MAVILAYI SERVICE COOPERATIVE BANK LTD. vs. COMMISSIONER OF INCOME TAX CALICUT

C.A. No.-007343-007350 - 2019Supreme Court12 Jan 2021

Bench: Us, The Assessing Officer Denied Their Claims For Deduction, Relying Upon Section 80P(4) Of The It Act, Holding That As Per The Audited Receipt & 2

Section 147Section 19Section 263Section 80PSection 80P(2)(a)Section 80P(4)

…e Department contended that the judgment in Chirakkal (supra) was rendered per incuriam by not having noticed the earlier decision of another Division Bench of the Kerala High Court in Perinthalmanna Service Co-operative Bank Ltd. v. ITO and Anr. (2014) 363 ITR 268 (Ker.), where, in an appeal challenging orders under section 263 of the IT Act, it was held that the revisional authority was justified in saying that an inquiry has to be conducted into the factual situation as to whether a co-operative bank is in fact conducting business as a co-operative bank and not as a primary agricultural credit society, a…

THE ITO,, TIRUR vs. M/S.PERINTHALMANNA SERVICE CO-OP BANK LTD, MALAPPURAM

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 262/COCH/2020[2012-13]Status: DisposedITAT Cochin06 Oct 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri.Shaji Poulose, CAFor Respondent: Sri.B.Sajjiv, Sr.DR
Section 153(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George Mathan, JM ITA No.259/Coch/2020 : Asst.Year 2009-2010 ITA No.260/Coch/2020 : Asst.Year 2010-2011 ITA No.261/Coch/2020 : Asst.Year 2011-2012 ITA No.262/Coch/2020 : Asst.Year 2012-2013 The Income Tax Officer M/s.Perinthalmanna Service Ward – 4 Co-operative Bank Limited, PB Vs. Tirur. No.14, Perinthalmanna Malappuram – 679 322. PAN : AAATP5698R. (Appellant) (Respondent) CO No.04/Coch/2020 : Asst.Year 2009-2010 CO No.05/Coch/2020 : Asst.Year 2010-2011 CO No.06/Coch/2020 : Asst.Year 2011-2012 CO No.07/Coch/2020…

THE ITO,, TIRUR vs. M/S.PERINTHALMANNA SERVICE CO-OP BANK LTD, MALAPPURAM

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 261/COCH/2020[2011-12]Status: DisposedITAT Cochin06 Oct 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri.Shaji Poulose, CAFor Respondent: Sri.B.Sajjiv, Sr.DR
Section 153(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George Mathan, JM ITA No.259/Coch/2020 : Asst.Year 2009-2010 ITA No.260/Coch/2020 : Asst.Year 2010-2011 ITA No.261/Coch/2020 : Asst.Year 2011-2012 ITA No.262/Coch/2020 : Asst.Year 2012-2013 The Income Tax Officer M/s.Perinthalmanna Service Ward – 4 Co-operative Bank Limited, PB Vs. Tirur. No.14, Perinthalmanna Malappuram – 679 322. PAN : AAATP5698R. (Appellant) (Respondent) CO No.04/Coch/2020 : Asst.Year 2009-2010 CO No.05/Coch/2020 : Asst.Year 2010-2011 CO No.06/Coch/2020 : Asst.Year 2011-2012 CO No.07/Coch/2020…

THE ITO,, TIRUR vs. M/S.PERINTHALMANNA SERVICE CO-OP BANK LTD, MALAPPURAM

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 260/COCH/2020[2010-11]Status: DisposedITAT Cochin06 Oct 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri.Shaji Poulose, CAFor Respondent: Sri.B.Sajjiv, Sr.DR
Section 153(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George Mathan, JM ITA No.259/Coch/2020 : Asst.Year 2009-2010 ITA No.260/Coch/2020 : Asst.Year 2010-2011 ITA No.261/Coch/2020 : Asst.Year 2011-2012 ITA No.262/Coch/2020 : Asst.Year 2012-2013 The Income Tax Officer M/s.Perinthalmanna Service Ward – 4 Co-operative Bank Limited, PB Vs. Tirur. No.14, Perinthalmanna Malappuram – 679 322. PAN : AAATP5698R. (Appellant) (Respondent) CO No.04/Coch/2020 : Asst.Year 2009-2010 CO No.05/Coch/2020 : Asst.Year 2010-2011 CO No.06/Coch/2020 : Asst.Year 2011-2012 CO No.07/Coch/2020…

THE ITO,, TIRUR vs. M/S.PERINTHALMANNA SERVICE CO-OP BANK LTD, MALAPPURAM

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 259/COCH/2020[2009-10]Status: DisposedITAT Cochin06 Oct 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri.Shaji Poulose, CAFor Respondent: Sri.B.Sajjiv, Sr.DR
Section 153(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George Mathan, JM ITA No.259/Coch/2020 : Asst.Year 2009-2010 ITA No.260/Coch/2020 : Asst.Year 2010-2011 ITA No.261/Coch/2020 : Asst.Year 2011-2012 ITA No.262/Coch/2020 : Asst.Year 2012-2013 The Income Tax Officer M/s.Perinthalmanna Service Ward – 4 Co-operative Bank Limited, PB Vs. Tirur. No.14, Perinthalmanna Malappuram – 679 322. PAN : AAATP5698R. (Appellant) (Respondent) CO No.04/Coch/2020 : Asst.Year 2009-2010 CO No.05/Coch/2020 : Asst.Year 2010-2011 CO No.06/Coch/2020 : Asst.Year 2011-2012 CO No.07/Coch/2020…

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