THE PR COMMISSIONER OF INCOME-TAX vs. M/S KARNATAKA STATE CO OPERATIVE
In the result, we do not find any merit in this
ITA/466/2016HC Karnataka03 Mar 2021
Bench: Cit(A) Is Entertain Able Even When The Same Is Not Claimed In Original Return Of Income Nor The Assessee
Section 10Section 138(5)Section 143(1)Section 143(1)(a)Section 23CSection 260Section 260ASection 80P
…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI I.T.A. NO.466 OF 2016 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560095. 2. THE INCOME-TAX OFFICER WARD-6(2), PRESENT ADDRESS ACIT, C-1(2)(1), 2ND FLOOR BMTC BUILDING, 80 FEET ROAD KORMANGALA, BENGALURU-560095. ... APPELLANTS (BY SRI. ARAVIND K.V. ADV.,) AND: M/S. KARNATAKA STATE CO-OPERATIVE FEDERATION LTD., NO.32, 3RD FLOOR D. DEVRAJ URS ROAD, R…