U.P.COOPERATIVE FEDERATIONLTD,LUCKNOW vs. ITO-2(3), , LUCKNOW
In the result, the appeal of the assessee is dismissed
ITA 260/LKW/2023[2003-14]Status: DisposedITAT Lucknow19 Dec 2025AY 2003-14
Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.260/Lkw/2023 ननिाारण वर्ा/ Assessment Year: 2003-04 U.P. Cooperative Federation V. Income Tax Officer-2(3) Ltd Pratyaksh Kar Bhawan, Pcf Building, 32, Station Road, 57, Ram Tirath Marg, Lucknow-226004. Hazratganj, Lucknow- 226001. Pan:Aaaau0373P अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri D. D. Chopra, Advocate प्रत्यर्थी कक और से /Respondent By: Shri Neeraj Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 22 09 2025 घोर्णा कक तारीख/ Date Of 19 12 2025 Pronouncement: आदेश / O R D E R
For Appellant: Shri D. D. Chopra, AdvocateFor Respondent: Shri Neeraj Kumar, CIT(DR)
Section 142Section 142(2)(a)Section 153(2)(a)Section 271Section 80PSection 80P(2)
Appeals) has grossly erred dismissing the Appeal of the Appellant on the ground o Limitation and has failed to appreciate the provisions of section 153(2)(a), proviso thereto of the Act.
2. Because the learned CIT(Appeals) has failed to appreciate that the Assessment Order dated 25.08.2014 has been ... passed well beyond limitation period prescribed under section 153(2)(a) of the Act and therefore the same has become barred by time.
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3. Because Appellant being a cooperative society is entitled for deduction under section 80P of the Act. The Appellant has been allowed deduction
