DCIT, CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR
In the result, the appeals filed by the Revenue are hereby dismissed
ITA 1932/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17
Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)
Section 269SSection 271DSection 271ESection 273BSection 3Section 56
271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E,
I.T.A 1932 & 1933/Ahd/2025 A.Y: 2016-17
5
DCIT Vs. Shri Umiya Cooperative Credit Society Ltd.
section 271F, section 271FA, 99[section 271FAB.] section 271FB, section 271G, 1[section 271GA,J 2[section 271GB,]
section 271H, 3 section 271-1], 4[section 271J,] clause