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)
section (4) of Sec. 80P was that the co-operative banks which were functioning at par with other banks would no more be entitled for claim of deduction under Sec. 80P(4) of the Act.
Insofar the reliance placed by the Pr. CIT on the judgment of the Hon’ble Supreme
Court in the case of Totgars Co-operative Sale
