THE DOL COOPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,VPO AGHWANI vs. ITO DHARAM SHALA, DHARAMSHALA
In the result, the appeal of the Assessee stands allowed for statistical purposes
ITA 163/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh16 Oct 2024AY 2018-2019
Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 163/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Dol Cooperative Vs. The Ito, बनाम Dharamshala Agricultural Service Society Limited, Vpo Aghwani, Tehsil Jawalamukhi, Kangra Hp "थायी लेखा सं./Pan No: Aadat6246M अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 13.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.10.2024 आदेश/Order Per Krinwant Sahay, A.M.:
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(1)Section 80PSection 80P(2)(a)
section 80P of the Income Tax
Act 1961, as assessee is providing banking/credit
163-Chd-2024 –
The Dol Cooperative Agricultural
Service Society Pvt. Ltd,
Distt.Kangra
7
facilities to its members and covered u/s sec
80P(2)(a)(l) without considering the facts of the case which is highly arbitrary, illegal, unwarranted &
uncalled for.
3)
That the assessee has filed rectification