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88 results for “condonation of delay”+ Section 164clear

Sorted by relevance

Mumbai150Karnataka101Delhi88Chennai88Chandigarh56Bangalore50Kolkata37Cochin31Jaipur30Pune27Visakhapatnam19Hyderabad19Lucknow18Ahmedabad18Patna11Surat8Raipur8Indore7Telangana6Panaji5Jodhpur4Rajkot3Calcutta2SC2Agra2Allahabad2Jabalpur2Cuttack2Rajasthan1Orissa1Andhra Pradesh1Ranchi1

Key Topics

Section 148228Section 234E50Section 143(3)38Addition to Income37Section 14736Section 200A30Section 15430Condonation of Delay28Section 80I

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 3114/CHNY/2019[2012-13]Status: DisposedITAT Chennai16 Jul 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

164(2) of the Act, states that in a case, where the whole or any part of the relevant income is not exempt u/s 11 or sec. 12 by virtue of the provisions contained in clause (c) or clause (d) of sub.sec. (1) of section 13 of the Act, tax shall be charged on the relevant income or part

Showing 1–20 of 88 · Page 1 of 5

24
Deduction22
Disallowance21
Section 1119

M/S JAYA EDUCATIONAL TRUST,THIRUVALLUR vs. DCIT, CC1(2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 916/CHNY/2020[2017-18]Status: DisposedITAT Chennai16 Jul 2021AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

164(2) of the Act, states that in a case, where the whole or any part of the relevant income is not exempt u/s 11 or sec. 12 by virtue of the provisions contained in clause (c) or clause (d) of sub.sec. (1) of section 13 of the Act, tax shall be charged on the relevant income or part

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 3115/CHNY/2019[2013-14]Status: DisposedITAT Chennai16 Jul 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

164(2) of the Act, states that in a case, where the whole or any part of the relevant income is not exempt u/s 11 or sec. 12 by virtue of the provisions contained in clause (c) or clause (d) of sub.sec. (1) of section 13 of the Act, tax shall be charged on the relevant income or part

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 2915/CHNY/2019[2016-17]Status: DisposedITAT Chennai16 Jul 2021AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

164(2) of the Act, states that in a case, where the whole or any part of the relevant income is not exempt u/s 11 or sec. 12 by virtue of the provisions contained in clause (c) or clause (d) of sub.sec. (1) of section 13 of the Act, tax shall be charged on the relevant income or part

C-2480 ELAYANGARAM PACCS,TIRUPATTUR vs. ITO, TIRUPATHUR

In the result, appeal of the Assessee stands partly allowed for statistical purpose

ITA 4037/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Mar 2026AY 2018-19

Bench: Shri George George K, Vice- & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.4037/Chny/2025 "नधा"रण वष" / Assessment Year: 2018-19 C-2480 Elayanagaram Assessment Unit, Primary Agricultural V Nfac, Income Tax Cooperative Credit Society, S. Department, Elayanagaram, Tirupattur. Ito-Che-W- Pan: Aahfc7142G (146)(2), Chennai. Appellant Respondent Assessee By Mr. Shyam Sundar – Ca Revenue By Ms. V Awasthay – Jcit Date Of Hearing 17/02/2026 Date Of Pronouncement 11/03/2026 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)[Nfac] Delhi [‘The Cit(A)’] Passed Under Section 250 Of The Income Tax Act

Section 115BSection 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 250(6)Section 69Section 80P(2)(a)

section 144B of the Income Tax Act, 1961 at a total income of Rs.51,16,436/-. While doing so, the Assessing Officer made addition on cash deposit in the current account maintained with IDBI Bank on unexplained money of the appellant. 4. Being aggrieved by the above assessment order, the appellant preferred an appeal before the ld.CIT(A) with

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

ITA 168/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Jul 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

ITA 165/CHNY/2019[2009-10]Status: DisposedITAT Chennai31 Jul 2019AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIRCLE-1, MADURAI vs. C NILAVATHY, TUTICORIN

In the result, the appeal of the Revenue in ITA

ITA 130/CHNY/2019[2011-12]Status: DisposedITAT Chennai31 Jul 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

ITA 164/CHNY/2019[2008-09]Status: DisposedITAT Chennai31 Jul 2019AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIRCLE-1, MADURAI vs. C NILAVATHY, TUTICORIN

In the result, the appeal of the Revenue in ITA

ITA 131/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jul 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIRCLE-1, MADURAI vs. C NILAVATHY, TUTICORIN

In the result, the appeal of the Revenue in ITA

ITA 124/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jul 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

ITA 166/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jul 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

ITA 167/CHNY/2019[2011-12]Status: DisposedITAT Chennai31 Jul 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

ITA 170/CHNY/2019[2014-15]Status: DisposedITAT Chennai31 Jul 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

ITA 169/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jul 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

C.S.PROJECTS (I) PVT LTD.,ERODE vs. ITO WARD 1(1), ERODE

In the result, the appeal filed by the assessee is allowed

ITA 3240/CHNY/2017[2012-13]Status: DisposedITAT Chennai19 Mar 2021AY 2012-13

Bench: Shri V.Durga Rao & Shri G.Manjunatha

For Appellant: Mr.G.Chandrababu, Addl.CITFor Respondent: 23.02.2021
Section 143(3)

164 days in filing appeal. If the date of filing the appeal without challan for payment of fees is considered, there is no delay. The assessee explained the reasons for not attaching challan for payment of appeal fee and further, immediately after receipt of defect memo, payment of fees has been remitted on 22.11.2016. If the date of payment

KEYSTONE FOUNDATION,NILGIRIS vs. ACIT, EXEMPTIONS WARD,, COIMBATORE

In the result, the appeal filed by the assessee is allowed

ITA 1680/CHNY/2025[2023-24]Status: DisposedITAT Chennai29 Aug 2025AY 2023-24

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1680/Chny/2025 िनधा"रण वष"/Assessment Year: 2023-24 Keystone Foundation, Vs. The Assistant Commissioner Of P.B. No. 35, Groves Hill Road, Income Tax, Kotagiri, Nilgiris 643 217. Exemptions Ward, Coimbatore. [Pan:Aaatk0218N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri N. Rajakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.08.2025 घोषणा की तारीख /Date Of Pronouncement : 29.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.05.2025 Passed By The Addl/Jcit(A)-9, Delhi For The Assessment Year 2023-24. 2. The Ld. Ar Shri N. Arjun Raj, Advocate Submits That The Assessee Raised 9 Grounds Of Appeal Amongst Which, The Only Issue Emanates In Challenging The Action Of The Ld. Cit(A) In Confirming The Disallowance Made On Account Of Non-Filing Of Audit Report In Form 10B In The Facts & Circumstances Of The Case.

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl. CIT
Section 11Section 139(1)Section 139(5)Section 143(1)Section 143(1)(A)Section 164(2)

condonation of delay petition was pending, the CPC passed an intimation under section 143(1)(A) of the Act dated 18.11.2024 by not allowing the deduction claimed under section 11 of the Act . On appeal, the ld. CIT(A) directed the Assessing Officer to tax the assessee as AOP as per section 164

SRINIVASAN NANDAGOPAL,,COIMBATORE vs. ITO, NCW-1(4), COIMBATORE

In the result, the appeal filed by the assessee is allowed

ITA 1254/CHNY/2024[2022-23]Status: DisposedITAT Chennai20 Sept 2024AY 2022-23

Bench: SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Ms. R. Anita, Addl.CIT
Section 115BSection 139(1)Section 143(1)

condone the delay and admit the appeal. 3. The only issue in this appeal of assessee is against the order of CIT(A) confirming the action of the DDIT, CPC, Bengaluru while processing return u/s.143(1) of the Act rejected the option exercised by assessee u/s.115BAC of the Act. For this, assessee has raised various grounds which are argumentative, exhaustive

PATTUKOTTAI AGRICULTUREAL PRODUCERS COOP MARKETTING SOCIETY LIMITED,PATTUKTTAI vs. ACIT, CIRCLE-1, THANJAVUR

In the result, the appeals filed by the assessee in ITA Nos

ITA 167/CHNY/2022[2010-11]Status: DisposedITAT Chennai03 Aug 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: NoneFor Respondent: Shri Ravindra T. Mishra, JCIT
Section 143(3)Section 80P(2)(a)Section 80P(2)(c)

164, 165, 166, 167 & 168/CHNY/2022 िनधा"रण वष" /Assessment Years: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2017-18 Pattukottai Agricultural The ACIT, Producers Co-op Marketing vs. Circle-1, Society Ltd., Thanjavur. 538, Muthupet Road, Pattukkottai – 614 602. PAN: AAAAP 3186F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : None ""यथ" क" ओर से

PATTUKOTTAI AGRICULTURAL PRODUCERS CO-OP.MARKETING SOCIETY LIMITED ,PATTUKOTTAI vs. ACIT,CIRCLE-1, THANJAVUR

In the result, the appeals filed by the assessee in ITA Nos

ITA 165/CHNY/2022[2008-09]Status: DisposedITAT Chennai03 Aug 2022AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: NoneFor Respondent: Shri Ravindra T. Mishra, JCIT
Section 143(3)Section 80P(2)(a)Section 80P(2)(c)

164, 165, 166, 167 & 168/CHNY/2022 िनधा"रण वष" /Assessment Years: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2017-18 Pattukottai Agricultural The ACIT, Producers Co-op Marketing vs. Circle-1, Society Ltd., Thanjavur. 538, Muthupet Road, Pattukkottai – 614 602. PAN: AAAAP 3186F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : None ""यथ" क" ओर से