Dakshin Barasat Service Co-operative Society Ltd vs. ITO, Ward-25(1), Kolkata
Case No: I.T.A. No.2090/Kol/2024
Court: Income Tax Appellate Tribunal ‘C’ Bench Kolkata
Date: 11/19/2025
Parties Involved
appellantDakshin Barasat Service Co-operative Society Ltd
respondentITO, Ward-25(1), Kolkata
Facts Summary
The assessee, Dakshin Barasat Service Co-operative Society Ltd, is a society registered under the West Bengal Co-operative Society Act, 2006. It filed its return of income for the Assessment Year 2018–19, declaring total income at ‘Nil’ after claiming deduction under Section 80P/Chapter VI-A of the Income-tax Act, 1961. The case was selected for Scrutiny Assessment to verify the deduction claimed. The Assessing Officer (AO) completed the assessment under Section 143(3) of the Act, accepting the …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the demand notice issued under Section 156 of the Act is valid when the assessment order accepted the returned income at Nil.
Precedents Relied Upon
3 precedents cited in this judgement.