THE SRI KANNIKAPARAMESWARI CO OP BANK LIMITED vs. THE INCOME TAX OFFICER
The appeal stands allowed
ITA/65/2017HC Karnataka23 Nov 2021
Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR
Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 80P(2)Section 80P(2)(a)
260A of the Income Tax Act, 1961 (‘Act’ for short)
challenging the order dated 23.09.2016 passed by the
Income Tax Appellate Tribunal, Bangalore Bench
“SMC”,
Bengaluru
(‘Tribunal’
for
short)
in
ITA
No.1364/Bang/2016 relating to the Assessment Year
2004-05.
2.
The appellant/assessee is a Co-operative
Society governed by the Karnataka Cooperative Societies
Act, 1959 and is engaged