BELGAUM COAL & COKE CONSUMER CO-OP ASSOCIATION LTD,BELGAUM vs. ITO, WARD - 1(1), BELGAVI
The appeal of the assessee is partly allowed for statistical purposes in terms of our aforesaid observations
ITA 102/PAN/2018[2010-11]Status: DisposedITAT Panaji06 Apr 2022AY 2010-11
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 102/Pan/2018 "नधा"रण वष" / Assessment Year : 2010-11 Belgaum Coal & Coke Consumer Co-Operative Association Ltd. Khanapur Road, Udyambag, Belgaum-590 008. Pan : Aaaat4615M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Belagavi. ……""यथ" / Respondent
For Appellant: Shri Shivanand Halbhavi, CAFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(3)Section 2(19)Section 263Section 80P(2)(d)Section 80P(2)(e)
21(2)(1), Mumbai
We further find that the Hon'ble High Court of Karnataka in the case of Pr.
Commissioner of Income Tax and Anr. Vs. Totagars Cooperative Sale Society
(2017) 392 ITR 74 (Karn) and Hon’ble High Court of Gujarat in the case of State
Bank Of India Vs. CIT (2016) 389 ITR 578 (Guj), had held
