Browse Tax Judgements
Showing 1–17 of 17 judgements · Browse by section & bench
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Maharajapur Samabay Krishi Unnayan Samity Ltd. vs ADIT, CPC, Bengaluru
This is an appeal filed by Maharajapur Samabay Krishi Unnayan Samity Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-3, Bengaluru, passed on 11.01.2024 under section 250 of the Income Tax Act, 1961 for A…
Masinan Samabay Krishi Unnayan Samity Ltd.
The assessee, Masinan Samabay Krishi Unnayan Samity Ltd., is a Primary Agricultural Credit Cooperative Society registered under the West Bengal Cooperative Society Act. Its main activities include the purchase and sale of agricultural imple…
Bardhaman Dishari Shramik O Janakalyan Samabay Samity Limited Vs. ACIT, Circle-1, Burdwan
The assessee, Bardhaman Dishari Shramik O Janakalyan Samabay Samity Limited, a co-operative society, filed its return of income for the assessment year 2008-09 declaring a total income of Rs. 64,55,805/-. The case was selected for scrutiny,…
West Bengal Co-Operative Milk Producers Federation Ltd vs. ITO, Ward-50(1), Kolkata
The assessee, West Bengal Co-Operative Milk Producers Federation Ltd, e-filed its return of income for the assessment year 2018-19 declaring a total income of Rs. 77,63,28,710/-. The case was selected for scrutiny under CASS. Notices under …
Natungram Samabay Krishi Unnayan Samity Limited Vs. ITO, Ward-42(1), Murshidabad
The assessee, Natungram Samabay Krishi Unnayan Samity Limited, a Primary Agricultural Credit Society, filed a return of income showing ‘NIL’ income after claiming a deduction under section 80P of the Income Tax Act, 1961, amounting to ₹36,4…
Pahalampur Samabay Krishi Unnayan Ltd. vs ITO, Ward-23(1), Hooghly
This is an appeal filed by the revenue against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2018-19/10008638 dated 07.06.2022. The appeal has been filed by the assessee with a …
Shyamnagar Anchal SKUS Ltd. Vs. ITO, Ward-3(1), Bankura
The assessee, Shyamnagar Anchal SKUS Ltd., a Primary Agricultural Credit Society (PACS), did not file its return of income for the relevant assessment year. The Assessing Officer (AO) had information about huge transactions aggregating to ₹…
Khukurdaha Jagannathpur Samabay Krishi Unnayan Samity Ltd vs. ITO, Ward-38, Midnapur
The assessee, Khukurdaha Jagannathpur Samabay Krishi Unnayan Samity Ltd, is a society engaged in accepting deposits under various schemes. For the assessment year 2017-18, the assessee filed a return declaring total income at Nil. The Asses…
Takdah Lingding GPSKUS Ltd Vs ITO, Ward-3(3), Darjeeling
The present appeal is directed at the instance of assessee, Takdah Lingding GPSKUS Ltd, against the order of ld. Addl/JCIT(A)-4, Chennai, dated 24.02.2025 passed for Assessment Year 2018-2019. The assessee is a cooperative society registere…
Satgram R Collery Employees Cooperative Credit Society Ltd vs. ACIT, Circle-1, Asansol
The assessee, Satgram R Collery Employees Cooperative Credit Society Ltd, filed its return of income for A.Y. 2019–20 on 18.06.2022, declaring a total income of ₹40,07,277. The Centralized Processing Centre (CPC) processed the return under …
Kashipur Brihadayatan Credit Cooperative Society Limited
The appellant-assessee, Kashipur Brihadayatan Credit Cooperative Society Limited, filed its return of income for the assessment year 2017-2018 disclosing total income at NIL. The case was selected for scrutiny and notices under sections 143…
Satupur Samabay Unnayan Samity Ltd vs. ITO, Ward-27(3), Haldia
The assessee, Satupur Samabay Unnayan Samity Ltd, did not file a return of income for the assessment year 2018-19. The case was reopened by issuing a notice under section 148 of the Income-tax Act, 1961 on 29.03.2022. In response to the not…
Chunakhali Samabay Krishi Unnayan Samity Ltd. Vs. I.T.O., Ward-56(3), Murshidabad
The assessee, Chunakhali Samabay Krishi Unnayan Samity Ltd., is a co-operative society formed by cultivators for the benefit of its members, primarily for marketing agricultural produce and purchasing agricultural seeds and livestock. The s…
Indane Bottling Plant Loading and Unloading, Labour Co-operative Society Ltd. vs. Assistant Commissioner of Income Tax
The present appeal arises from an order under Section 250 of the Income Tax Act, 1961, passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, dated 24.02.2025. The Assessing Officer (AO) disallowed…
Shyamganj Pirijpur Samabay Krishi Unnayan Samity Ltd. vs ACIT, Circle-38, Midnapur
The assessee, Shyamganj Pirijpur Samabay Krishi Unnayan Samity Ltd., is a Primary Agricultural Credit Cooperative Society carrying on the banking business. The assessee filed the return of income for the Assessment Year 2018-19 on 18.03.201…
Mundukhola Baksagarh SKUS Ltd. Vs. ITO, Ward-24
The assessee, Mundukhola Baksagarh SKUS Ltd., filed its return of income for A.Y. 2017-18 showing total income as Nil after claiming a deduction under section 80P. The case was selected for scrutiny and the Assessing Officer (AO) observed t…
Tajpur S.K.U.S Ltd. Vs. DCIT, CPC, Bengaluru
The assessee, Tajpur S.K.U.S Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The appeal wa…