Search: reassessment u/s 147

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Section 14812 Section 80P6 Section 139(1)4 Section 1474 Section 2502 Deduction2 Reassessment2 Reopening of Assessment2 Disallowance

THE GAROH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,DHARAMSHALA, KANGRA vs. INCOME TAX OFFICER, WARD-DHARAMSHALA, DHARAMSHALA

In the result, both the above appeals are allowed

ITA 66/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh10 Jul 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 139(1)Section 147Section 148Section 250Section 80P

80P(2)(d) of the Act and as such the order passed is arbitrary and unjustified. 5. Strictly in the alternative and without prejudice to Ground No. 4, the Ld. Commissioner of Income Tax (Appeals) has further erred in holding that the assessee was not eligible to claim expenses u/s 57 of the Act against the FDR income which

THE GAROH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,DHARAMSHALA, KANGRA vs. INCOME TAX OFFICER, WARD-DHARAMSHALA, DHARAMSHALA

THE GAROH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,DHARAMSHALA, KANGRA vs. INCOME TAX OFFICER, WARD-DHARAMSHALA, DHARAMSHALA

THE GAROH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,DHARAMSHALA, KANGRA vs. INCOME TAX OFFICER, DHARAMSHALA, DHARAMSHALA