Principal Commissioner of Income Tax, Hubli v. Totagar Co-operative Sales Society

695 ITR 611High Court2017#14409 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 143(3)Section 144BSection 80P(2)(a)(i)Section 143(3A)Section 143(3B)

Issues it is cited on

section 80p(2)(b)section 22(1)(b)section 22(1)section 5(b)section 71section 52section 80p(1)tax benefitsection 2(19)section 143(3a)section 80p(4)section 22

Judgments citing Principal Commissioner of Income Tax, Hubli v. Totagar Co-operative Sales Society

INCOME TAX OFFICER, ASHER IT PARK, WAGLE ESTATE, THANE vs. THANE JILLHA PRATHAMIK SIKSHAK SAHAKARI PATPEDHI LTD, THANE

Accordingly, all the ground raised by the Revenue in appeal for the Assessment Year 2020-21 are dismissed

ITA 3434/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Aug 2024AY 2018-19

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri P.D. ChouguleFor Respondent: Shri Subodh Ratnaparikh
Section 143(3)Section 144BSection 80(2)(d)Section 80P(2)(d)Section 80P(4)

…ed Departmental Representative supported the stand taken by the Assessing Officer by placing reliance on the judgment of the Hon’ble Karnataka High Court in the case of Principal Commissioner of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), as well as the provisions contained in Section 80P(4) of the Act. According to the Ld. Departmental Representative the CIT(A) erred in overturning the decision of the Assessing Officer and deleting the addition/disallowance made by the Assessing Officer in respect of Assessment Years 2018-19, 2020-2021 interest income received by th…

INCOME TAX OFFICER, ASHAR IT PARK,THANE vs. THANE JILLHA PRATHAMIK SIKSHAK SAHAKARI PATPEDHI LTD, WAGLE ESTATE,THANE

Accordingly, all the ground raised by the Revenue in appeal for the Assessment Year 2020-21 are dismissed

ITA 3433/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Aug 2024AY 2020-21

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri P.D. ChouguleFor Respondent: Shri Subodh Ratnaparikh
Section 143(3)Section 144BSection 80(2)(d)Section 80P(2)(d)Section 80P(4)

…ed Departmental Representative supported the stand taken by the Assessing Officer by placing reliance on the judgment of the Hon’ble Karnataka High Court in the case of Principal Commissioner of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), as well as the provisions contained in Section 80P(4) of the Act. According to the Ld. Departmental Representative the CIT(A) erred in overturning the decision of the Assessing Officer and deleting the addition/disallowance made by the Assessing Officer in respect of Assessment Years 2018-19, 2020-2021 interest income received by th…

SADHANA SAHAKARI PATPEDHI LIMITED,VASAI, PALGHAR vs. CIT(A), NFAC , DELHI

ITA 57/MUM/2024[2020-21]Status: DisposedITAT Mumbai22 May 2024AY 2020-21
For Appellant: Shri Unmesh NarvekarFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…ed Departmental Representative supported the stand taken by the Assessing Officer by placing reliance on the judgment of the Hon’ble Karnataka High Court in the case of Principal Commissioner of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), the judgment of Hon’ble Gujarat High Court in the case of Katlary Kariyana Sahkari Sarafi Mandli Ltd Vs, ACIT: [2022] 140 Taxmann.com 602 (Gujarat), dated 04/01/2022, and the judgment of the Hon’ble Supreme Court in the case of Citizen Co-operative Society Vs. ACIT, Circle 9(1), Hyderabad: 397 ITR 1 (SC) as well as the provisions con…

SADHANA SAHAKARI PATPEDHI LIMITED,PALGHAR vs. CIT(A), NFAC, DELHI

ITA 56/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 May 2024AY 2018-19
For Appellant: Shri Unmesh NarvekarFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…ed Departmental Representative supported the stand taken by the Assessing Officer by placing reliance on the judgment of the Hon’ble Karnataka High Court in the case of Principal Commissioner of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), the judgment of Hon’ble Gujarat High Court in the case of Katlary Kariyana Sahkari Sarafi Mandli Ltd Vs, ACIT: [2022] 140 Taxmann.com 602 (Gujarat), dated 04/01/2022, and the judgment of the Hon’ble Supreme Court in the case of Citizen Co-operative Society Vs. ACIT, Circle 9(1), Hyderabad: 397 ITR 1 (SC) as well as the provisions con…

ITO-26(2)(1), MUMBAI, MUMBAI vs. SANGLI VAIBHAV CO OPERATIVE CREDIT SOCIETY LIMITED, MUMBAI

ITA 3770/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 May 2024AY 2018-19

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan L. VajaniFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80P(2)(d)

…ed Departmental Representative supported the stand taken by the Assessing Officer by placing reliance on the judgment of the Hon’ble Karnataka High Court in the case of Principal Commissioner of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), the judgment of Hon’ble Gujarat High (Assessment Years 2017-18, 2018-19 & 2020-2021) Court in the case of Katlary Kariyana Sahkari Sarafi Mandli Ltd Vs, ACIT: [2022] 140 Taxmann.com 602 (Gujarat), dated 04/01/2022, and the judgment of the Hon’ble Supreme Court in the case of Citizen Co-operative Society Vs. ACIT, Circle 9(1), Hydera…

ITO-26(2)(1), MUMBAI, MUMBAI vs. SANGLI VAIBHAV CO OPERATIVE CREDIT SOCIETY LIMITED, MUMBAI

ITA 3769/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2024AY 2017-18

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan L. VajaniFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80P(2)(d)

…ed Departmental Representative supported the stand taken by the Assessing Officer by placing reliance on the judgment of the Hon’ble Karnataka High Court in the case of Principal Commissioner of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), the judgment of Hon’ble Gujarat High (Assessment Years 2017-18, 2018-19 & 2020-2021) Court in the case of Katlary Kariyana Sahkari Sarafi Mandli Ltd Vs, ACIT: [2022] 140 Taxmann.com 602 (Gujarat), dated 04/01/2022, and the judgment of the Hon’ble Supreme Court in the case of Citizen Co-operative Society Vs. ACIT, Circle 9(1), Hydera…

ITO-26(2)(1), MUMBAI, MUMBAI vs. SANGLI VAIBHAV CO OPERATIVE CREDIT SOCIETY LIMITED, MUMBAI

ITA 3766/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 May 2024AY 2020-21

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan L. VajaniFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80P(2)(d)

…ed Departmental Representative supported the stand taken by the Assessing Officer by placing reliance on the judgment of the Hon’ble Karnataka High Court in the case of Principal Commissioner of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), the judgment of Hon’ble Gujarat High (Assessment Years 2017-18, 2018-19 & 2020-2021) Court in the case of Katlary Kariyana Sahkari Sarafi Mandli Ltd Vs, ACIT: [2022] 140 Taxmann.com 602 (Gujarat), dated 04/01/2022, and the judgment of the Hon’ble Supreme Court in the case of Citizen Co-operative Society Vs. ACIT, Circle 9(1), Hydera…

Principal Commissioner of Income Tax, Hubli v. Totagar Co-operative Sales Society (695 ITR 611) — Cited in 7 Judgments | BharatTax