INCOME TAX OFFICER, WARD 1 AND TPS, KANNUR vs. KANNUR BUILDING MATERIALS CO OPERATIVE SOCIETY LIMITED, PAPPINISSERY, KANNUR
In the result, the appeal filed by the revenue ITA No
ITA 600/COCH/2025[2013-14]Status: DisposedITAT Cochin29 Oct 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2013-14 The Income Tax Officer, Ward 1 & Tps .......... Appellant Aayakar Bhavban, Chovva P.O., Kannur 670006 Vs. Kannur Building Materials Co-Op. Society Ltd .......... Respondent No. C 1741, Pappinissery P.O., Kannur 670561 [Pan: Aaaak7151K]
For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 194CSection 250Section 40Section 80Section 80PSection 80P(2)(a)
C 1741, Pappinissery P.O., Kannur 670561
[PAN: AAAAK7151K]
vs.
The Income Tax Officer, Ward 1 & TPS
.......... Respondent
Aayakar Bhavban, Chovva P.O., Kannur 670006
Assessee by:
Shri Amaljith P.J., CA
Revenue by:
Smt. Leena Lal, Sr. D.R.
Date of Hearing:
27.10.2025
Date of Pronouncement:
29.10.2025
O R D E R
Per: Anikesh Banerjee, JM
2. The instant appeal of the revenue