“Section 18(1)”

Section References (mined)Section 18Section 18(1)6 judgments

ALEX GRINDERS PRIVATE LIMITED,MUMBAI vs. ITO 4(1)(1), MUMBAI

In the result, the addition so made and sustained by the Ld

ITA 2334/MUM/2025[2013-2014]Status: DisposedITAT Mumbai24 Nov 2025AY 2013-2014

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2013-14 Alex Grinders Pvt. Ltd., Dcit, Circle-4(1)(1), 32, Diamond Queen, Aayakar Bhavan, West Avenue, Santacruz, Vs. Maharshi Karve Road, Mumbai-400054. New Marine Lines, Pan : Aaaca3664K Churchgate, Mumbai-400020. (Appellant) (Respondent) For Assessee : Shri Bharat Kumar For Revenue : Shri Surendra Mohan, Sr.Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 24-11-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld. Cit(A)‟], Dated 04-02-2025, Pertaining To Assessment Year (Ay) 2013-14, Wherein The Assessee Has Taken The Following Ground(S) Of Appeal:

For Appellant: Shri Bharat KumarFor Respondent: Shri Surendra Mohan, Sr.DR

Section 142(1)Section 143(3)Section 37(1)

response, the ld AR submitted a copy of the Memorandum of Settlement dt. 31-03-2013 under Section 2(p) read with Section 18(1) of the Industrial Disputes Act, 1947 arrived between the General Secretary, Maharashtra Rajya Sramik Mathadi Transport Suraksha Rakshak and General Kamghar Union and the management

THE JAMBOTI MULTIPURPOSE CO-OPERATIVE SOCIETY LIMITED,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX, HUBBALI

In the result, the appeal filed by the assesse is dismissed

ITA 72/PAN/2023[2018-19]Status: DisposedITAT Panaji25 Aug 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 72/Pan/2023 (A.Y. 2018-19) Thejambotimultipurpose Vs Pr.Cit, Co-Operative Society Ltd, C.R.Building, . At Post,Jamboti, Navanagar, Khanapur, Belgaum Hubli-580025, Karnataka-591113 Karnataka . Pan/Gir No. Aaajt1994Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 143(3)Section 18(1)Section 263

more than 15% of the total membership of the society for the relevant period and the assessee has violated the provisions of section 18(1) of the Karnataka Cooperative Societies (Amendment)Act 2014. In compliance to the notice u/sec263 of the Act dated 09.02.2023, the assessee has the details

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

relevant fact, and which is made by any of the person, and not the circumstances herein after mentioned. One such persons mentioned in Section 18(1) is “ by party interested in subject matter”-which is defined as- Persons who have any property or pecuniary interest in the subject matter

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

SAMPKHAND GROUP SEVA SAHAKARI SANGH LIMITED,SAMPHKAND vs. PRINCIPAL COMMISSIONER OF INCOME TAX, HUBLI, HUBLI

ITA 366/BANG/2022[2017-18]Status: DisposedITAT Bangalore23 Aug 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18 M/S. Sampkhand Group Seva Sahakari Sangh Ltd., The Principal No. 104, Sahakari Commissioner Of Sangh, Kumta Road, Income Tax, Janmane, Hubli. Vs. Samphkand – 581 315. Pan: Aanas3902K Appellant Respondent : Shri S.V. Ravishankar, Assessee By Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr-1 Date Of Hearing : 11-08-2022 Date Of Pronouncement : 23-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 29/03/2022 U/S. 263 Passed By The Ld.Pr.Cit, Hubli Relating To Assessment Year 2017-18 On Following Grounds Of Appeal: “1. The Order Of The Learned Principal Commissioner Of Income-Tax Hubli, Passed Under Section 263 Of The Act In So Far As It Is Against The Appellant Is Opposed To Law, Weight Of Evidence, Natural Justice, Probabilities, Facts & Circumstances Of The Appellant'S Case.

For Respondent: Shri S.V. Ravishankar

Section 143(3)Section 263Section 801Section 80PSection 80P(2)(a)Section 8o

cooperative society to admit a nominal or associate member. The Karnataka Co-operative Societies (Amendment) Act, 2014 inserted the following proviso below section 18(1)(d) of the Karnataka Co-operative Societies Act:......................” 4. The Ld.AR submitted that the Ld.Pr.CIT has assumed wrong facts as assessee only had two classes

PANCHAGANGA RAITHARA SEVA SAHAKARA SANGHA LIMITED,UDUPI vs. INCOME TAX OFFICER, WARD-2, UDUPI

ITA 589/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Aug 2022AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu & S.P. No. 35/Bang/2022 (In Ita No. 589/Bang/2022) Assessment Year : 2017-18 M/S. Panchaganga Raithara Seva Sahakara The Income Tax Sangha Ltd., Officer, Hemmady, Ward 2, Kundapura Taluk Udupi. Udupi Dist. – 576 230. Vs. Pan: Aaaap0513A Appellant Respondent

For Respondent: Shri Mahesh R Uppin

Section 143(3)Section 18(1)Section 250Section 28Section 40A(7)Section 43(2)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU