THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO,WARD-2, MALAPPURAM, MALAPPURAM vs. M/S.VATTIKATTIRI SERVICE CO-OP BANK LTD, MALAPPURAM

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO,WARD-2, MALAPPURAM, MALAPPURAM vs. M/S.VATTIKATTIRI SERVICE CO-OP BANK LTD, MALAPPURAM

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO, WARD-2, TIRUR, TIRUR vs. M/S.VAZHIKADAVU SERVICE CO-OP BANK LTD, NILAMBUR, MALAPPURAM

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO, WARD-2, TIRUR, TIRUR vs. M/S.VAZHIKADAVU SERVICE CO-OP BANK LTD, NILAMBUR, MALAPPURAM

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE WD-1, KASARGODE, KASARGODE vs. M/S.THE BAYAR SERVICE CO-OP BANK LTD, KASARGODE

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE WD-1, KASARGODE, KASARGODE vs. M/S.THE BAYAR SERVICE CO-OP BANK LTD, KASARGODE

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO, WARD-2(3), KOZHIKKODE, KOZHIKKODE vs. M/S. KAKKAODI SERVICE CO-OP BANK LTD, KOZHIKKODE

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO, WARD-2(3), KOZHIKKODE, KOZHIKKODE vs. M/S. KAKKAODI SERVICE CO-OP BANK LTD, KOZHIKKODE

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO, WARD-3, KANNUR, KANNUR vs. THE PERALASSERY SERVICE CO-OP BANK LTD, KANNUR

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO, WD-2, KANNUR, KANNUR vs. M/S.KOLAVALLOOR SERVICE CO-OP BANK LTD, KANNUR

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO,, KANNUR vs. M/S.PATTUVAM SERVICE CO-OP BANK LTD, KANNUR

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THEITO, WD-2, KANNUR, KANNUR vs. M/S.THE PANNIYANNUR SERVICE CO-OP BANK LTD, PANNIYUR, KANNUR

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO, WD-1, KASARGOD, KASARGOD vs. M/S.THE EDANAD KANNUR SERVICE CO-OP BANK LTD, KASARGOD

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO, WARD-2(3), KOZHIKKODE, KOZHIKKODE vs. M/S. KAKKAODI SERVICE CO-OP BANK LTD, KOZHIKKODE

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

THE ITO, WD-1, KASARGOD, KASARGOD vs. M/S.THE EDANAD KANNUR SERVICE CO-OP BANK LTD, KASARGOD

Bench: Shri George George K

198 Nil 2009-10 14.02.2014 17.09.2014 6,89,724 Nil 6,89,724 6,89,724 Nil 4.2 While completing the assessment, the Assessing Officer has disallowed the claim of deduction u/s 80P of the Income- tax Act, for all the three years. The reasoning of the A.O. for disallowing the claim of deduction

JJ CONFECTIONERY PRIVATE LIMITED ,ERNAKULAM vs. DCIT CORPORATE CIR 1(1), KOCHI

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

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2007-08 Jj Confectionery Pvt. Ltd. .......... Appellant Viii/469-474, Kolenchery-Poothrikka Kinginimaattom, Ernakulam 682311 [Pan: Aaagj8268L] Vs. Dcit, Corporate Circle - 1(1), Kochi .......... Respondent Appellant By: Smt. Remya S. Menon, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 21.05.2025 Date Of Pronouncement: 27.06.2025

section 198 of the Companies Act. Therefore, there was no justification. 6. On the other hand, the learned Sr. DR, supporting the orders of the lower authorities submits that no interference is called for. 3 JJ Confectionery Pvt. Ltd. 7. We have heard the rival contentions and perused the material available on record. The issue that arises for our consideration