Sikkim State Co-operative Supply and Marketing Federation Ltd. v. DCIT

181 Taxmann.com 494High Court2025#23233 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 1961 Section 143(3)Section 1949 Section 56(i)(ccv) of the Banking Regulations Act Section 80P(2)(d)Section 80P(4)Section 144 of the Income Tax Act Section 144B

Judgments citing Sikkim State Co-operative Supply and Marketing Federation Ltd. v. DCIT

Adim Jati Sewa Sahkari Samiti Mydt Jobat, Alirajpur vs. Faceless Assessment Officer, Alirajpur

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Adim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) PAN: AAALA0577E Assessee by Shri P.D. Nagar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.03.2026 Date of Pronouncement 27.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 04.11.2024 passed by learned Commissioner of…

Nere Vibhag Nagari Sah. Patsanstha Maryadit, Pune vs. Income Tax Officer Ward 5(4), Pune

In the result, appeal of the Assessee is partly allowed

ITA 2374/PUN/2025[2017-18]Status: DisposedITAT Pune29 Jan 2026AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2374/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Nere Vibhag Nagari Sah. V Income Tax Officer, Patsanstha Maryadit, S Ward-5(4), Pune. 61, Mangalwar Peth, Tal – Bhor, Pune – 412206. Pan: Aacan2385C Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod S Shingte Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 31.07.2025 Emanating From The Assessment Order Passed Under Section 144 Of The Act, Dated 04.12.2019. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2374/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Nere Vibhag Nagari Sah. V Income Tax Officer, Patsanstha Maryadit, s Ward-5(4), Pune. 61, Mangalwar Peth, Tal – Bhor, Pune – 412206. PAN: AACAN2385C Appellant/ Assessee Respondent /Revenue Assessee by Shri Pramod S Shingte Revenue by Shri Ajitesh Kumar MEena – Addl.CIT Date of hearing 27/01/2026 Date of pronouncement 29/01/2026 आदेश/ ORDER PER…

Ajit Nagari Sahakari Pat Sanstha Ltd, Pune vs. DCIT, Cir-7, Pune

In the result, appeal of the Assessee is partly allowed

ITA 2318/PUN/2025[2022-23]Status: DisposedITAT Pune23 Jan 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2318/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Ajit Nagari Sahakari Pat V Dcit, Sanstha Ltd., S Circle-7, Pune. Rashtrawadi Bhavan, Hudco Road, Saswad, Tal-Khed, Pune – 412301. Pan: Aaaaa6401E Appellant/ Assessee Respondent /Revenue Assessee By Smt Deepa Khare Revenue By Smt Neha Thakkar – (Virtual) On Rotation Duty Date Of Hearing 22/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23 Dated 10.01.2025 Emanating From The Assessment Order Passed Under

Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2318/PUN/2025 निर्धारण वषा / Assessment Year: 2022-23 Ajit Nagari Sahakari Pat V DCIT, Sanstha Ltd., s Circle-7, Pune. Rashtrawadi Bhavan, Hudco Road, Saswad, Tal-Khed, Pune – 412301. PAN: AAAAA6401E Appellant/ Assessee Respondent /Revenue Assessee by Smt Deepa Khare Revenue by Smt Neha Thakkar – (Virtual) On Rotation Duty Date of hearing 22/01/2026 Date of pronouncement 23/01/2026 आदेश/ ORDER PER DR. DIP…