AA368 APPAKUDAL PUDUPALAYAM AGRI CO-OP CREDIT SOCIETY ,ERODE vs. ADIT-CPC , BANGALORE

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.639/Chny/2022 िनधा"रण वष"/Assessment Year: 2016-17 Aa368 Appakudal Pudupalayam Agri Vs. The Assistant Director Of Co-Op. Credit Society, Pudupalayam, Income Tax - Cpc, Sakthi Nagar, Erode 638 315. Bengaluru. [Pan: Aacaa0858K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 27.02.2023 घोषणा की तारीख /Date Of Pronouncement : 12.04.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 08.07.2022 Relevant To The Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee The Assessee Is A Primary Agricultural Co-Operative Credit Society Limited Registered Under The Tamilnadu Co-Operative Societies Act,1983. The Assessee Filed The 2