THE OMKAR URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, BELAGAVI
The appeal is ALLOWED FOR STATISTICAL PURPOSE in aforestated terms
ITA 84/PAN/2022[2017-18]Status: DisposedITAT Panaji01 Sept 2023AY 2017-18
Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 84/Pan/2022 निर्धारण वषा / Assessment Year : 2017-18 The Omkar Urban Co-Op. Cr. Society Ltd. A/P. : Kangral (Bk.), Belagavi. Pan: Aaaat3508P . . . . . . . अपीलार्थी / Appellant
For Appellant: Mr Chetan Chougule [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 139(1)Section 142(1)Section 144Section 144(1)(b)Section 250Section 253(1)Section 68Section 80ASection 80P(2)Section 80P(2)(a)
disallowed the deduction claimed under section 80P(2)(a)(i) of the Income Tax Act, despite Appellant being Cooperative Credit society.
7. The appellant craves leave to add and or alter any of the ground of appeal before or at the time of hearing.
3. After hearing to rival contentions; subject to provisions of rule 18 of Income Tax Appellate