Pr. CIT v. Totagars Co-operative Sale Society

78 Taxmann.com 169High Court2017#657 most cited

What is Pr. CIT v. Totagars Co-operative Sale Society authority for?

Interest income earned by a co-operative society from deposits made with a co-operative bank out of its surplus funds is eligible for deduction under section 80P(2)(d). For this purpose, a co-operative bank is considered a co-operative society.

151

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

Pr. CIT v. Totagars Co-operative Sale Society · Totagars 2017 · 78 Taxmann.com 169 · Section 80P(2)(d) · co-operative society deduction · interest income · surplus funds · co-operative bank · benevolent provision · distinguished Totagars SC

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 80PSection 80P(2)(a)(i)Section 2(19)Section 250Section 143(3)Section 143(1)
Read the full judgment

Issues it is cited on

section 56(i)(ccv)section 80p(1)section 2(n)section 70section 2(19)section 80p(4)section 80p(2)(a)(iii)section 80p(2)(d)section 80(p)(2)(d)section 80p(2)section 80p(2)(c)section 80p(2)(a)

Judgments citing Pr. CIT v. Totagars Co-operative Sale Society

Nmg Bank Employees Co-Op Credit Society, Kannur vs. The ITO, Kannur

The appeals stand allowed in terms of our above order

ITA 120/COCH/2021[2017-18]Status: DisposedITAT Cochin30 Nov 2022AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M

For Appellant: NoneFor Respondent: Smt.J.M. Jamuna Devi (Addl.CIT) – Ld. DR
Section 143(3)Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M आयकर अपील सं./ ITA Nos.119 & 120/Coch/2021 (िनधा@रण वष@ / Assessment Year: 2016-17 & 2017-18) NMG Bank Employees Co-Operative ITO बनाम/ Credit Society Ward-1 & TPS, No.L 908, Yogasala Road, Kannur. Vs. Kannur, Kerala-670 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABTN-0330-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appe…

Nmg Bank Employees Co-Op Credit Society, Kannur vs. The ITO, Kannur

The appeals stand allowed in terms of our above order

ITA 119/COCH/2021[2016-17]Status: DisposedITAT Cochin30 Nov 2022AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M

For Appellant: NoneFor Respondent: Smt.J.M. Jamuna Devi (Addl.CIT) – Ld. DR
Section 143(3)Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M आयकर अपील सं./ ITA Nos.119 & 120/Coch/2021 (िनधा@रण वष@ / Assessment Year: 2016-17 & 2017-18) NMG Bank Employees Co-Operative ITO बनाम/ Credit Society Ward-1 & TPS, No.L 908, Yogasala Road, Kannur. Vs. Kannur, Kerala-670 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABTN-0330-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appe…

The Bhagwati Urban Co-Op. Credit Society Ltd., Pernem vs. The Income Tax Officer, Ward-2(3), Panaji

The appeals of the assessee are allowed

ITA 46/PAN/2021[2017-18]Status: DisposedITAT Panaji24 Nov 2022AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rajendra BhobeFor Respondent: Shri N. Shrikant
Section 143(1)Section 80PSection 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI ‘SMC’ BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.46/PAN/2021 Assessment Year 2017-2018 The Bhagwati Urban Co-op The Income Tax Officer, Credit Society Ltd., S-1 Ward-1(3), Market Subyard Near Bank vs. Panaji.. of Maharashtra, Pednem, Goa – 403 001 Goa – 403 524 (Appellant) (Respondent) For Assessee : Shri Rajendra Bhobe For Revenue : Shri N. Shrikant Date of Hearing : 23.11.2022 Date of Pronouncement : 25.11.2022 ORDER This assessee’s appeal for assessment year 2017- 18, arises against the National Faceless Appe…

Prathamik Krishi Pattin Sahakari Niyamit, Salapur vs. ITO, Ward - 1(5), Belagavi

The appeals of the assessee are allowed

ITA 17/PAN/2020[2016-17]Status: DisposedITAT Panaji23 Nov 2022AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: Shri S.B. GodadiFor Respondent: Shri N. Shrikant
Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI ‘SMC’ BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.17/PAN/2020 Assessment Year 2016-2017 Prathamik Krishi Pattin The Income Tax Officer, Sahalkari Niyamit, Salapur vs., Ward – 1(5), (Tal-Ramdurg) (Dist. Belagavi) – 591 127 Belagavi, State-Karnataka. PAN AACAP7604G (Appellant) (Respondent) For Assessee : Shri S.B. Godadi For Revenue : Shri N. Shrikant Date of Hearing : 17.11.2022 Date of Pronouncement : 23.11.2022 ORDER This assessee’s appeal for assessment year 2016- 17, arises against the CIT(A)’s Belgaum order dat…

Abrama Seva Sahakari Mandli Limited, Na

In the result, appeal of the assessee is allowed in above terms

ITA 178/SRT/2021[2015-16]Status: DisposedITAT Surat27 Jun 2022AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.178/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Abrama Seva Sahakari Mandli Ltd., At V Income Tax Department, Navsari & Po. Abrama, Tal. Jalalpore, Dist. Circle, Navsari S. Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa 1075 G (Appellant ) (Respondent)

For Appellant: Shri Sujesh Suratwala, CAFor Respondent: Shri J.K.Chandnani, Sr.DR
Section 143(3)Section 263Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं./ITA No.178/SRT/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Abrama Seva Sahakari Mandli Ltd., At V Income Tax Department, Navsari & Po. Abrama, Tal. Jalalpore, Dist. Circle, Navsari s. Navsari-396 445 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAA 1075 G (Appellant ) (Respondent) Assessee by : Shri Sujesh Suratwala, CA Respondent by : Shri J.K.Chandnani, Sr.DR सुनवाई की तारीख/ Date of Hearing : 11/05/2022 घोषणा की तारीख/Date of Pronouncement : 27/06/2022 आदेश / O R D E R PER…

Gujarat State Co.Op. Marketing Federation Ltd., Ahmedabad vs. The Pr. CIT.Circle-1, Ahmedabad

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

ITA 640/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad01 Jun 2022AY 2014-15

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 640/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 Gujarat State Co-Op. Marketing Principal Commissioner Of Federation Ltd., Vs. Income Tax, 49, Shrimali Society, Circle-1, N.P. Patel Sahkar Bhavan, Ahmedabad. Opp. Navrangpura Police Station, Navrangpura, Ahmedabad-380009. Pan: Aaaag2927K

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri Alok Kumar, CIT. D.R
Section 143(3)Section 263Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 640/AHD/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 Gujarat State Co-op. Marketing Principal Commissioner of Federation Ltd., Vs. Income Tax, 49, Shrimali Society, Circle-1, N.P. Patel Sahkar Bhavan, Ahmedabad. Opp. Navrangpura Police Station, Navrangpura, Ahmedabad-380009. PAN: AAAAG2927K (Applicant) (Respondent) Assessee by : Shri S.N. Divatia, A.R Revenue by : Shri Alok Kumar, CIT. D.R सुनवाई क" तारीख/Date of H…

Shivragadh Doodh Utpadak Sahkari Mandali Limited, Gondal, Dist. Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 57/RJT/2022[2017-18]Status: DisposedITAT Rajkot31 May 2022AY 2017-18

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 57/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shivragadh Doodh Utpadak Sahkari The Principal Mandali Ltd., Vs. Commissioner Of Income Main Bazar, Taluka Gondal, Tax, Dist. Rajkot, Rajkot. Shivrajgadh, Gujarat-360311. Pan: Aaaas8031Q

For Appellant: Ms Devina Patel, A.RFor Respondent: Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R
Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 57/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shivragadh Doodh Utpadak Sahkari The Principal Mandali Ltd., Vs. Commissioner of Income Main Bazar, Taluka Gondal, Tax, Dist. Rajkot, Rajkot. Shivrajgadh, Gujarat-360311. PAN: AAAAS8031Q (Applicant) (Respondent) Assessee by : Ms Devina Patel, A.R Revenue by : Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R सुनवाई क"…

Shree Umiya Credit Co-Op. Society Ltd., Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 131/RJT/2022[2017-18]Status: DisposedITAT Rajkot31 May 2022AY 2017-18

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 131/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shree Umiya Credit Co-Operative The Principal Society Ltd., Vs. Commissioner Of Income 25, New Jagnath Plot, Tax, Near Doctor Koshiya’S Clinic, Rajkot. Rajkot.

For Appellant: Ms Devina Patel, A.RFor Respondent: Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R
Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 131/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shree Umiya Credit Co-operative The Principal Society Ltd., Vs. Commissioner of Income 25, New Jagnath Plot, Tax, Near Doctor Koshiya’s Clinic, Rajkot. Rajkot. PAN: AALAS6098J (Applicant) (Respondent) Assessee by : Ms Devina Patel, A.R Revenue by : Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R सुनवाई क" तारीख/Da…

Shree Keshav Co-Operative Credit Society Ltd., Junagadh vs. The Pr. Commr. Income Tax-1, Rajkot

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

ITA 126/RJT/2022[2012-13]Status: DisposedITAT Rajkot31 May 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 126/Rjt/2022 िनधा"रण वष"/Asstt. Years:2012-2013 Shree Keshav Co-Operative Credit The Principal Society Ltd., Vs. Commissioner Of Income 1 Keshav Bhavan, 5 Govardhan Park, Tax, Near Sardar Baug Jakat Naka, Rajkot. Junagadh.

For Appellant: Ms Devina Patel, A.RFor Respondent: Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(i)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 126/Rjt/2022 िनधा"रण वष"/Asstt. Years:2012-2013 Shree Keshav Co-operative Credit The Principal Society Ltd., Vs. Commissioner of Income 1 Keshav Bhavan, 5 Govardhan Park, Tax, Near Sardar Baug Jakat Naka, Rajkot. Junagadh. PAN: AAAAS3172N (Applicant) (Respondent) Assessee by : Ms Devina Patel, A.R Revenue by : Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R सुन…

Shri Shivasagar Viveddudeshagal Souhard Sahakari Niyamit, Gokak vs. The Income Tax Officer Ward - 1, Gokak

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 245/PAN/2018[2014-15]Status: DisposedITAT Panaji04 Apr 2022AY 2014-15

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

The Mercantile Co-Op. Credit Society Ltd., Belagavi vs. The Income Tax Officer, Ward-2 (1), Belgaum

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 226/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Shri Mallikarjuna Seva Sahakari Sangh Ltd, Balesar vs. ITO, Ward - 1, Sirsi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 218/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Bidrakan Group Gramagala Seva Sahakari Sangha Ltd., Bidrakan vs. The Income Tax Officer, Ward - 1, Sirsi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 217/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Madabhavi L. S. M. P. Society Ltd, Madabhavi vs. ITO, Ward - 1, Nipani

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 216/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Shri Mallikarjun Urban Co-Operative Credit Society Ltd, Belgaum vs. Income Tax Officer, Ward - 1(2), Belagavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 190/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Shri Adinath Pattin Souharda Sahakari Niyamit, Hebbal vs. The Income Tax Officer, Ward - 1(1), Belgavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 184/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Shri Mahalaxmi Urban Co-Operative Credit Society Limited, Nandagaon vs. The Income Tax Officer, Ward - 1, Gokak

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 183/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

M/S Nerli Prathamik Krishi Pattin Sahakari Bank Niyamit, Nerli vs. The Income Tax Officer, Ward - 1(3), Belagavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 182/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

The Nutan Mahila Urban Co-Op Credit Society Ltd., Munavalli vs. The Income Tax Officer, Ward - 1 (1), Belagavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 181/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

The Belgaum Manufacturers Co-Operative Industrial Estate Ltd, Belgavi vs. Income Tax Officer, Ward - 1(1), Belgavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 171/PAN/2018[2014-15]Status: DisposedITAT Panaji04 Apr 2022AY 2014-15

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…