Which cases are most cited on Section 80P?

Totgars Co-operative Sale Society Ltd. v. ITO (322 ITR 283) — 1,283 citing judgments; Pr. CIT v. Totagars (395 ITR 611) — 1,074 citing judgments; Mavilayi Service Co-operative Bank Ltd. v. CIT (431 ITR 1) — 999 citing judgments; State Bank Of India v. CIT (389 ITR 578) — 817 citing judgments; Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society (392 ITR 74) — 762 citing judgments.

How many judgments are there on Section 80P?

BharatTax indexes 5,069 ITAT, High Court and Supreme Court judgments that turn on Section 80P of the Income Tax Act, 1961.

Section 80P of the Income Tax Act

Income-tax Act, 2025: s.149

Section 80P of the Income-tax Act, 1961 corresponds to section 149 (Deduction in respect of income of co-operative societies) of the Income-tax Act, 2025.

Read section 149 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 80P is Totgars Co-operative Sale Society Ltd. v. ITO (322 ITR 283), cited in 1,283 of the 5,069 judgments on BharatTax that turn on this section.

Leading authorities on Section 80P

Totgars Co-operative Sale Society Ltd. v. ITO

322 ITR 283 · 2010 · Supreme Court

1,283

citing judgments

The interest income earned by a cooperative society from investing its surplus funds in fixed deposits with banks is not "derived from" its eligible business activities and is taxable as "income from other sources" under Section 56, thus not qualifying for deduction under Section 80P.

Pr. CIT v. Totagars

395 ITR 611 · 2017 · High Court

1,074

citing judgments

Interest income earned by a cooperative society from surplus deposits or investments held with a cooperative bank is not eligible for deduction under Section 80P(2)(d) of the Act.

Mavilayi Service Co-operative Bank Ltd. v. CIT

431 ITR 1 · 2021 · Supreme Court

999

citing judgments

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

State Bank Of India v. CIT

389 ITR 578 · 2016 · High Court

817

citing judgments

Income arising from a cooperative society's surplus funds invested in short-term deposits and securities is not attributable to the society's core activities and, therefore, is not eligible for exemption under Section 80P(2)(a)(i) of the Income-tax Act.

Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society

392 ITR 74 · 2017 · High Court

762

citing judgments

Interest income earned by a cooperative society from its investments or surplus deposits with a cooperative bank is eligible for deduction under Section 80P(2)(d) of the Income-tax Act, 1961.

Co-operative Bank Ltd. v. CIT

384 ITR 490 · 2016 · High Court

631

citing judgments

Co-operative banks are not fundamentally different from co-operative societies, entitling them to claim deductions under Section 80P of the Income Tax Act, 1961, including for interest income treated as business income.

Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO

230 Taxmann 309 · 2015 · High Court

527

citing judgments

A cooperative society is eligible for deduction under Section 80P(2)(a)(i) if it is engaged in cooperative activities. It also clarifies the allowability of deduction under Section 80P(2)(d) for interest income received from investments made in cooperative banks, after duly considering the Supreme Court's decision in Totgars Co-operative Sale Society Ltd.

Citizen Co-operative Society Ltd. v. ACIT

397 ITR 1 · 2017 · Supreme Court

499

citing judgments

A co-operative credit society engaged in banking business with the general public, accepting deposits from non-members and advancing loans to non-members, is treated as a co-operative bank. Such a society falls under the exclusionary clause of Section 80P(4) and is not eligible for deduction under Section 80P(2)(a)(i).

Totgar's Co-operative Sale Society Ltd. v. ITO

188 Taxmann 282 · 2010 · Supreme Court

486

citing judgments

Interest income earned by a co-operative society from investments, particularly with co-operative banks, is not eligible for deduction under Section 80P as it is not attributable to the core business activities of the society and constitutes "other income", not "profits and gains of business".

CIT v. Andhra Pradesh State

200 Taxmann 220 · 2011 · High Court

348

citing judgments

Interest earned by a Co-operative Society from investing fixed deposits in banks is entitled to a deduction under Section 80P(2)(a)(i) of the Income-tax Act.

Judgments on Section 80P

Satara Zilla Gramin Dak Sevak Sahakari Patsanstha Ltd, Satara vs. Assessing Officer, Exemption Ward 1(1), Pune

In the result, the appeal filed by the assessee is allowed

ITA 25/PUN/2026[2021-22]Status: DisposedITAT Pune26 May 2026AY 2021-22

For Appellant: Shri Raj Kumar Doshi

Section 143(1)(a)Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Sa 45 Thalaivasal Pacb Ltd., Namakkal vs. ITO, Ward-1(6), Salem

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 727/CHNY/2026[2020-21]Status: DisposedITAT Chennai26 May 2026AY 2020-21

Bench: Hon’Ble Inturi Rama Rao & Hon’Ble Manu Kumar Giriिनधा"रण वष"/Assmt. Year: 2020-21) Sa 45 Thalaivasal Pacb Ito, Ward-1(6) Ltd. 1, Thalaivasal Post, - Vs. Salem-636007, Tamil Nadu Thalaivasal,, Namakkal- 636112, Tamil Nadu (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aacas2473A िनधा"रती "ारा/Assessee Represented By: Mr.S.Bhupendran, Advocate राज" व "ारा/Revenue Represented By: Ms.Sandhya Rani Kure, Jcit

For Appellant: AACAS2473A

Section 139(1)Section 250Section 4Section 80PSection 80P(2)(a)Section 80P(4)

Vellore Smart City Limited, Vellore vs. Income Tax Officer Circle 1 Vellore, Vellore

Accordingly, grounds of appeal filed by the assessee are partly allowed for statistical purpose

ITA 718/CHNY/2026[2018-19]Status: DisposedITAT Chennai26 May 2026AY 2018-19

Bench: Hon’Ble Inturi Rama Rao & Hon’Ble Manu Kumar Giriिनधा"रण वष"/Assmt. Year: 2019-20) R1144 Perambalur Paccs Ltd. Ito, Ward-1, No.92, New Bus Stand Road, - Vs. Madana Gopala Puram,, Perambalur-621212. Perambalur-621212. (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aabar2253A िनधा"रती "ारा/Assessee Represented By: Mr.N.Arjun Raj, Advocate राज" व "ारा/Revenue Represented By: Ms.Sandhya Rani Kure, Jcit िनधा"रण वष"/Assmt. Year: 2018-19) Vellore Smart City Limited Income Tax Officer 1 Corporation Main Circle 1 Vellore Building,Infantry Road, Vs. Opp Bsnl Office, Vellore, Vellore H.O, Vellore-632001, (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aafcv8181M िनधा"रती "ारा/Assessee Represented By: Ms.T.V.Muthu Abirami, Advocate राज" व "ारा/Revenue Represented By: Ms.Sandhya Rani Kure, Jcit

For Appellant: AABAR2253A

Section 139(1)Section 147Section 148Section 148ASection 151ASection 250Section 80ASection 80PSection 80P(2)(a)

R1144 Perambalur Paccs Ltd., Perambalur vs. ITO, Ward-1, Perambalur

Accordingly, grounds of appeal filed by the assessee are partly allowed for statistical purpose

ITA 672/CHNY/2026[2019-20]Status: DisposedITAT Chennai26 May 2026AY 2019-20

For Appellant: AABAR2253A

Section 139(1)Section 147Section 148Section 148ASection 151ASection 250Section 80ASection 80PSection 80P(2)(a)

Mehr-Naz Co-Op Housing Society Ltd, Mumbai vs. ITO 25(2)(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1032/MUM/2026[2021-22]Status: DisposedITAT Mumbai26 May 2026AY 2021-22

Bench: Hon’Ble Sandeep Gosain & Hon’Ble Bijayananda Pruseth

For Appellant: AAAAM1653Q

Section 143(1)Section 80PSection 80P(2)(d)

Co-Operative Cane Development Union Limited, Lakhimpur Kheri vs. Assessment Unit/ACIT, Sitapur

ITA 916/LKW/2025[2022-23]Status: DisposedITAT Lucknow25 May 2026AY 2022-23

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2022-23 Cooperative Cane Development Vs. Assessment Unit, Income Tax Union Ltd., Maholi, C/O Ayyubi Department/Assistant Chamber, Raniganj, Lakhimpur Commissioner Of Income Tax- Kheri-262001, U.P. Sitapur, U.P. Pan: Aaatc4152F (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. & Sh. K.R. Rastogi, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 03.03.2026 Date Of Pronouncement: 25.05.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 31.10.2025, Wherein The Ld. Cit(A) Has Dismissed The Appeals Of The Assessee Against The Orders Of The Assessing Officer Passed Under Section 143(3), For The A.Y. 2022-23, On 6.03.2024. The Grounds Of Appeal Are As Under:- “(1) That Notice U/S 143(2) Of I. T. Act Has Been Issued By Assessment Unit. Income Tax Department, Dated 02-06-2023 Who Have No Jurisdiction To Issue The Same In View Of Cbdt Circular / Notification Dated 29.03.2022 Wherein It Has Been Specifically Enumerated That The Npac Has Exclusive Power To Issue The Notice U/S 148 Of L. T. Act, 1961, Hence The Present Assessment Is Invalid As Per Law. (2) That The Ld. C.I.T. (A) Erred On Facts & In Law In Not Allowing Deduction U/S 80P(2)(A)(Ii) & 80P(2)(1) Of L. T. Act On Interest Received On Investments Held With Banks In Form Of F.D.R.'S & Interest On Saving Bank Account Rs. 8484711/-

For Appellant: Sh. Shubham Rastogi, C.A. & Sh. K.RFor Respondent: Sh. Amit Kumar, DR

Section 142(1)Section 143(2)Section 143(3)Section 148Section 250Section 80PSection 80P(2)(a)

Income-Tax Officer - 2(2), Bareilly vs. Sahakari Ganna Vikas Samiti Limted Faridpur, Faridpur, Bareilly

In the result, the appeal of the Revenue is dismissed

ITA 763/LKW/2024[2020]Status: DisposedITAT Lucknow25 May 2026

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Amit Kumar, DR

Section 115BSection 143(3)Section 250Section 68Section 80PSection 80P(2)(a)

Shree Jyotiriling Gramin Bigar Sheti Sahakari Pat Sanstha Maryadit, Sangli vs. ITO Ward - 3, Sangli

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 52/PUN/2026[2018-19]Status: DisposedITAT Pune25 May 2026AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.52/Pun/2026 धििाारण वर्ा / Assessment Year : 2018-19 Shree Jyotirling Gramin Bigar Sheti Ito, Ward – 3, Sangli Sahakari Pat Sanstha Maryadit, Opp. Palus Sahakari Bank M Palus Vs. Post. Palus Sangli-416310 Pan : Aagas1359F अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Smt. Deepa Khare Department By : Smt. Saumya Pandey Jain Date Of Hearing : 18-05-2026 Date Of 25-05-2026 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.08.2025 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2018-19. 2. There Is A Delay Of 69 Days In Filing Of This Appeal Before The Tribunal For Which The Assessee Has Filed An Affidavit Explaining The Reasons For Such Delay. After Hearing Both The Sides, We Are Of The View That The Delay Is Attributable To The Sufficient Cause. We, Therefore, In Light Of The Decisions Of The Hon'Ble Supreme Court In The Case Of Collector, Land Acquisition Vs. Mst. Katiji & Ors. (1987) 167 Itr 471 (Sc) & In The Case Of Inder Singh Vs. The State Of Madhya Pradesh Reported In 2025 Live Law (Sc) 339, Condone The Said Delay & Proceed To Decide The Appeal.

For Appellant: Smt. Deepa KhareFor Respondent: Smt. Saumya Pandey Jain

Section 142(1)Section 147Section 148Section 69ASection 80P

Pune District Supervision Co Op Societies Limited, Pune vs. Income Tax Officer Ward 6(3), Pune

In the result, the appeal is allowed

ITA 178/PUN/2026[2021-22]Status: DisposedITAT Pune25 May 2026AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.178/Pun/2026 धििाारण वर्ा / Assessment Year : 2021-22 Pune District Supervision Co-Op. The Income Tax Officer, Societies Limited, Ward – 6(3), Pune 855 Budhwar Peth, Pdcc Bank Vs. Building, Laxmi Road, Pune-411002 Pan : Aaaap8016C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sarang Gudhate Department By : Shri Gaurav K Singh Date Of Hearing : 30-03-2026 Date Of 25-05-2026 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 23.12.2025 Of The Ld. Additional/Joint Commissioner Of Income Tax (Appeals)-1, Jaipur [“Addl./Jcit(A)”] Pertaining To Assessment Year (“Ay”) 2021-22. 2. Briefly Stated, The Facts Of The Case Are That The Assessee Is A Co- Operative Society Registered Under The Maharashtra Co-Operative Societies Act, 1960. It Is Engaged In The Business Of Providing Secretarial Services To Primary Agricultural Credit Societies In The District Of Pune Through Pune District Central Co-Operative Bank Ltd. (“Pdcc Bank Ltd.”). The Assessee Filed Its Return Of Income For The Ay 2021-22 U/S 139(1) Of The Income Tax Act, 1961 (The “Act”) On 10.01.2022 Declaring A Total Income Of Rs.16,69,000/- After Claiming Deduction U/S 80P Of Rs.2,71,68,788/-. The Return Of The Assessee Was Processed U/S 143(1) Of The Act By The Ld. Assessing Officer/Centralized Processing Centre (“Ao/Cpc”). In The Intimation Order Passed U/S 143(1) Deduction U/S 80P Of Rs.2,71,18,788/- In Respect Of The Interest Income Earned From The Investments Made In The 2

For Appellant: Shri Sarang GudhateFor Respondent: Shri Gaurav K Singh

Section 139(1)Section 143(1)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

Audyogik Prashikshan Sast Karmachari Sahakari Patsanstha Ltd, Industrial Estate, Madhavnagar Road, Sangli vs. Income Tax Officer Ward 5, Near Appasaheb Birnale Pharmacy College

In the result the disallowance of deduction u/s 80P is upheld

ITA 989/PUN/2025[2021-22]Status: DisposedITAT Pune25 May 2026AY 2021-22

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreassessment Year : 2021-22

For Appellant: NONEFor Respondent: Shri Sandeep Sathe, JCIT-DR

Section 139Section 139(1)Section 143(1)Section 250Section 80Section 80ASection 80P

S-8541, Thathiyampatty Paccs Ltd., Salem vs. ITO, Exemptions Ward, Salem

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1496/CHNY/2026[2021-22]Status: DisposedITAT Chennai25 May 2026AY 2021-22

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.1496/Chny/2026 ननिाारण वर्ा / Assessment Year: 2021-22 S-8541, Thathiyampatty Primary The Income Tax Officer, Agro Co-Op. Credit Society Limited, Vs. Exemption Ward Sikkanampatti, Kadayampatti Salem. Salem – 636 309. [Pan: Aaeas-6973-M] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Mr. T.Vasudevan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, Addl.CIT

Section 143(3)Section 270ASection 68Section 69ASection 80P

The Madras City Coop Building Soceity Ltd., Chennai vs. ITO, Ncw-10(3), Chennai

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1443/CHNY/2026[2016-17]Status: DisposedITAT Chennai25 May 2026AY 2016-17

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.1443/Chny/2026 ननिाारण वर्ा / Assessment Year: 2016-17 The Madras City Co-Operative The Income Tax Officer, Building Society Limited, Vs. Corp Ward-10(3), 101, Vellala Street, Chennai. Purasawalkam, Flower Road, Chennai – 600 084. [Pan: Aadat-9331-R] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Mr. R. Venkatanarayanan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, Addl.CIT

Section 133(6)Section 147Section 148Section 69ASection 80P

S5557 Andevanapatty Pacccs, Krishnagiri vs. ITO, Ward-1, Hosur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1348/CHNY/2026[2018-19]Status: DisposedITAT Chennai25 May 2026AY 2018-19

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.1348/Chny/2026 ननिाारण वर्ा / Assessment Year: 2018-19 S-5557, Andevanapally Primary The Income Tax Officer, Agricultural Co-Op. Credit Society Vs. Ward-1, Limited, Hosur. Andevanapally, Denkanikottai, Krishnagiri – 635 107. [Pan: Aagas-9986-A] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Ms. C. Deepa, C.AFor Respondent: Ms. Gouthami Manivasagam, Addl.CIT

Section 119(2)(b)Section 139(1)Section 143(3)Section 147Section 148Section 250Section 80ASection 80PSection 80P(2)(a)

Prakashnagar Credit Co-Operative Society Limited, Bengaluru vs. Income Tax Officer Ward 2(2)(1), Bengaluru

In the result, appeals filed by the assessee in ITA No

ITA 471/BANG/2026[2018-2019]Status: DisposedITAT Bangalore25 May 2026AY 2018-2019

Bench: Shri Balakrishnan S & Shri Soundararajan K

For Appellant: Shri. Pramod Bhat Daithota, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru

Section 143(2)Section 270ASection 270A(8)Section 270A(9)Section 274Section 80PSection 80P(2)(a)

Prakashnagar Credit Co-Operative Society Limited, Srirampuram Bangalore vs. Income Tax Officer Ward 2(2)(1), Koramangala Bengaluru

In the result, appeals filed by the assessee in ITA No

ITA 417/BANG/2026[2020-2021]Status: DisposedITAT Bangalore25 May 2026AY 2020-2021

Bench: Shri Balakrishnan S & Shri Soundararajan K

For Appellant: Shri. Pramod Bhat Daithota, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru

Section 143(2)Section 270ASection 270A(8)Section 270A(9)Section 274Section 80PSection 80P(2)(a)

Bakhtawar Co-Operative Housing Society Ltd, Nepeansea Road, Mumbai vs. ITO, Ward 19(1)(1), Mumbai

ITA 2965/MUM/2026[2012-13]Status: DisposedITAT Mumbai25 May 2026AY 2012-13

Bench: Smt. Beena Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Revenue-""For Respondent: Smt. B. Brahma Vidya (Sr. DR.)

Section 143(1)Section 80PSection 80P(2)(d)

Vashi Infotech Park Premises Co Op Society Ltd, Mumbai vs. ITO Ward 28(3)(1), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 309/MUM/2026[2018-19]Status: DisposedITAT Mumbai22 May 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2018-19

Section 143(3)Section 270ASection 80P

Adat Farmers Service Co-Op Bank Ltd, Thrissur vs. The ITO Ward 2(1), Thrisssur

In the result, the assessee’s former appeal ITA No

ITA 334/COCH/2023[2009-10]Status: DisposedITAT Cochin22 May 2026AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Smt. Swarnalatha, Sr. D.R

Section 139(1)Section 144Section 273B

Chathamangalam Service Co-Operative Bank Ltd, Chathamangalam vs. Asst. Commissioner of Income Tax, Kozhikode

In the result, the appeal filed by the assessee stands dismissed

ITA 76/COCH/2025[2015-2016]Status: DisposedITAT Cochin22 May 2026AY 2015-2016

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2015-16 Chathamangalam Service Co-Op. Bank Ltd. .......... Appellant Chathamangalam P.O., Nit, Kozhikode 673601 [Pan: Aabac5862C] Vs. Acit, Circle 2(1), Kozhikode .......... Respondent Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.05.2025 Date Of Pronouncement: 23.06.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 30.05.2023 For Assessment Year (Ay) 2015-16. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Banking. The Return Of Income For Ay 2015-16 Was Filed On 12.03.2016 Declaring Income Of Rs. 94,93,792/- & The Same Was Claimed As Deduction U/S. 80P Of The Income Tax Act, 1961 (The Act). Against The Said Return Of Income

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 80P

R754 Kolakkanathm Primary Agricultural Cooperative Credit Society Limited, Perambalur vs. Income Tax Officer Ward 1, Perambalur

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1006/CHNY/2026[2019-2020]Status: DisposedITAT Chennai21 May 2026AY 2019-2020

Bench: Hon’Ble Aby T Varkey & Hon’Ble Inturi Rama Raoिनधा"रण वष"/Assmt. Year: 2019-2020) R754 Kolakkanathm Primary Agricultural Income Tax Officer Cooperative Credit Ward 1 Society Limited Perambalur-621212, Tamil Vs. Kolakkanatham Po Kunnam Nadu Tk , Perambalur 621106, Tamilnadu (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aabar2260B िनधा"रती "ारा/Assessee Represented By: Mr. Karunananthan, Adv (Virtually) राज" व "ारा/Revenue Represented By: Ms. R Anitha, Addl.Cit

For Appellant: AABAR2260B

Section 139(1)Section 142(1)Section 147Section 148Section 250Section 80P