Court : Karnataka Dharwad
:1. : IN TH E HI GH COURT OF KA RNATA KA DHARWAD BENCH DATED THIS THE17t h DAY OF SEPTEMBER2014PRESENT THE HON 'BL E MR. J USTI CE RAM MOHAN REDDY THE HON 'BL E MR. J USTI CE B.MAN OHAR AND I.T.A . No .100042 OF2014BETWEEN: VENUGRAM MULTIPURPOSE CO-OPERATIVE CREDIT SOCIETY LTD., SHANIWAR KHUT, BELGAUM, REP. BY ITS CHAIRMAN, SUNIL S/O. MOHAN RAO POTDAR, AGE:54. YEARS. ... APPELLANT (BY SRI. S PARTHASARATHI & SRI. H.R KAMBIYAVAR, ADVOCATES) AND: THE INCOME-TAX OFFICER, WARD12), FK COMPLEX, B.R. AMBEDKAR ROAD, BELGAUM. (BY SRI. Y V RAVIRAJ, ADVOCATE) ... RESPONDENT THIS ITA IS FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961 AGAINST IN ITA.NO.402/PNJ/2013 DTD:17.04.2014 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE ORDER PASSED :2. : This appeal coming on for Admission this day, Ram Mohan Reddy, J.delivered the following: JUDGMENT The assessee has come up in appeal invoking Section 260A of the Income Tax Act, 1961 (for ...
Tag this Judgment!Court : Karnataka Dharwad
(Prayer: This ITA Is Filed U/Sec.260a Of The Income-Tax Act, 1961Against The Order Passed In Ita.N0.402/PNJ/2013 Dtd: 17.04.2014 On The File Of The Income Tax Appellate Tribunal, Panaji Bench, Paimaji, Appeal Filed By The Assessee Is Dismissed.) 1. The assessee has come up in appeal invoking Section 260A of the Income Tax Act, 1961 (for short the Act'), calling in question the assessment order dated 31.10.2012, Annexure 'B', the order dated 07.10.2013 of the First Appellate Authority, Annexure 'C' and order dated 17.04.2014 of the Income Tax Appellate Tribunal, Panji Branch, Panaji (for short 'Tribunal') Annexure 'A', declining to extend the benefit of deduction under Section 80P(2)(a)(i) of the Act. 2. The crux of the matter lies in the registration of the appellant Co-operative Credit Society under the Karnataka Co-operative Societies Act, 1959, (for short 'KCS Act') and the core question for decision making is: "Whether the appellanta Multi-purpose Co-operative Credit Society, falli...
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