INCOME-TAX OFFICER, WARD-7(2)(1), BENGALURU, BENGALURU vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED, BENGALURU
In the result both the appeals of the Revenue as well as\nCos of the Assessee for the Asst
ITA 2347/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Jun 2025AY 2018-19
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)
penalty was to be levied on the tax\nassessed under section 143 or as demanded under section 156 being tax assessed\nminus the amount paid under the provisional assessment order. The hon'ble\nSupreme Court before resorting to the interpretation of term in addition to the\namount of the tax, if any, payable by him as appearing in section 271