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
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 (c) or clause (d) of sub-section