THE SHI vs. AMARTH MULTISTATE CO. OPERATIVE CREDIT SOCIETY LTD.,SATARAVS.ITO WARD 1, SATARA, SATARA
In the result, the appeal filed by the assessee stands allowed
ITA 188/PUN/2024[2018-19]Status: DisposedITAT Pune09 May 2024AY 2018-19
Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.188/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 The Shivsamarth Multistate Vs. Ito, Ward-1, Satara. Co-Operative Credit Society Ltd., House No.211, Matoshree Krupa, Back Side, Talmavale High School, Patan, Satara- 415103. Pan : Aadat3637N Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri A. K. Mahala Date Of Hearing : 24.04.2024 Date Of Pronouncement : 09.05.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.12.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A), National Faceless Appeal Centre (Nfac); Erred In Law & On Facts In Passing An Appellate Order Without
For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri A. K. Mahala
Section 142(1)Section 143(2)Section 143(3)Section 194ISection 40Section 40ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)
Section 194I of the ITA, 1961. 5. Appellant craves leave to add / amend / modify / delete all / any of the grounds of appeal.”
3. The facts, in brief, are that the appellant is a cooperative society engaged in the business of providing credit facility to its members & accepting deposits from them. The return of income was filed