Totgar’s Cooperative Sale Society Ltd. v. Income Tax Officer

118 Taxmann 282Supreme Court of India2010#14737 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 144BSection 147Section 148Section 194ASection 2(19)Section 250

Issues it is cited on

section 2(c)section 2(19)section 194asection 80p(2)(a)section 80p(2)(d)section 80p(2)(a)(i)section 80p(2)section 194section 80psection 19section 144bincome from other sources

Judgments citing Totgar’s Cooperative Sale Society Ltd. v. Income Tax Officer

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6900/MUM/2025[2022]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6899/MUM/2025[2020]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6898/MUM/2025[2017]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6897/MUM/2025[2016]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6896/MUM/2025[2015]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6895/MUM/2025[2014]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…