M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

80P, Doddakannelli, Sarjapur Road, Bangalore-560035. ...APPELLANT (By Sri Venkataraman, Senior Counsel for Dr.R.B.Krishna, Adv.) AND : The Deputy Commissioner of Income Tax Central Circle 1(3), 3rd Floor, Central Revenue Buildings, Queens Road, Bangalore-560001. …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising

NATIONAL MINORITY CO-OPERATIVE vs. THE INCOME-TAX OFFICER

Bench: The Hon’Ble Mr. Justice Sachin Shankar Magadum W.P.No.147038/2020 (T-It) Between: National Minority Co-Operative Credit Society Limited, Badami, Dist: Bagalkot-587101. Rep.By Its Chief Shri.Lalasab S/O Husensab Pathan, Aged About 47 Years.

D AND F RESPECDTIVELY BY THE 1ST AND 3RD RESPONDENT. ii) ISSUE WRIT OF MANDAMUS OR WRIT OF DIRECTION TO THE 2ND RESPONDENT AUTHORITY TO CONSIDER THE APPEAL FILED BY THE PETITONER BEFORE THE 2ND RESPONDENT AGAINST THE IMPUGNED ASSESSMENT ORDER THE PETITOINER HAS FILED AN APPEAL IN FORM NO.35, BEFORE THE 2ND RESPONDENT ON 01.01.2020 VIDE ANNEXURE

SHRI.GAYATRI CREDIT CO-OPERATIVE SOCIETY vs. THE INCOME-TAX OFFICER

Bench: The Hon’Ble Mr. Justice Sachin Shankar Magadum W.P.No.147037/2020 (T-It) Between: Shri Gayatri Credit Co-Operative Society Sulebhavi No.Main Road, Sulebhavi-587124, Dist: Bagalkot, Rep.By Its Chief Executive Officer, Shri Hemanth S/O Chandrasekhar Duttaragi, Aged About 49 Years.

D AND F RESPECDTIVELY BY THE 1ST AND 3RD RESPONDENT. ii) ISSUE WRIT OF MANDAMUS OR WRIT OF DIRECTION TO THE 2ND RESPONDENT AUTHORITY TO CONSIDER THE APPEAL FILED BY THE PETITONER BEFORE THE 2ND RESPONDENT AGAINST THE IMPUGNED ASSESSMENT ORDER THE PETITOINER HAS FILED AN APPEAL IN FORM NO.35, BEFORE THE 2ND RESPONDENT ON 13.01.2020 VIDE ANNEXURE

JYOTHI CO-OPERATIVE CREDIT SOCIETY LIMITED vs. THE INCOME-TAX OFFICER

Bench: The Hon’Ble Mr. Justice Sachin Shankar Magadum W.P.No.147036/2020 (T-It) Between: Jyothi Co-Operative Credit Society Limited, No.Opp. Sbi Navanager, Bagalkot-587 103, Rep.By Its Chief Executive Officer, Shri.Babu S/O Shankrappa Nadagoudar, Ageda Bout 48 Years.

D AND F RESPECDTIVELY BY THE 1ST AND 3RD RESPONDENT. ii) ISSUE WRIT OF MANDAMUS OR WRIT OF DIRECTION TO THE 2ND RESPONDENT AUTHORITY TO CONSIDER THE APPEAL FILED BY THE PETITONER BEFORE THE 2ND RESPONDENT AGAINST THE IMPUGNED ASSESSMENT ORDER THE PETITOINER HAS FILED AN APPEAL IN FORM NO.35, BEFORE THE 2ND RESPONDENT ON 01.01.2020 VIDE ANNEXURE

THE PR. COMMISSIONER OF INCOME TAX vs. M/S MOODBIDRI CO OPERATIVE SERVICES BANK LTD.,

Bench: KRISHNA S DIXIT,G BASAVARAJA

Section 80P(2)(a)(i) of the 1961 Act has been revived by setting aside the revisional order made by the Principal Commissioner of Income Tax. 2. Learned Sr. panel Counsel appearing for the Revenue has framed the following substantial questions of law which read as under: “1. Whether the Hon’ble ITAT is correct in considering the interest