THE KAREEPPA PANCHAYATH SERVICE CO-OPERATIVE BANK LTD.D,KOLLAM vs. THE ITO, KOLLAM
Appeal is allowed in above terms
ITA 732/COCH/2023[AY-2017-18]Status: DisposedITAT Cochin23 Oct 2024
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year : 2017-18
For Appellant: Ms. Anoopa, AdvocateFor Respondent: Dr. S. Pandian, CIT-DR
Section 2Section 22Section 250Section 40Section 56Section 80PSection 80P(2)(a)Section 80P(4)
22 of the said Act.
Conclusion:
In the instant case, although the appellant society is an apex
cooperative society within the meaning of the State Act, 1984, it is
not a co-operative bank within the meaning of Section 5(b) read
with Section 56 of the BR Act, 1949. In the result, the appeals filed by the appellant
