The ITO, Ward - 3, Shivamogga v. M/s KPTCL Employees Co Op Society
[Citation -2016-LL-0916-155]

Citation 2016-LL-0916-155
Appellant Name The ITO, Ward - 3, Shivamogga
Respondent Name M/s KPTCL Employees Co Op Society
Court ITAT-Bangalore
Relevant Act Income-tax
Date of Order 16/09/2016
Assessment Year 2009-10
Judgment View Judgment
Bot Summary: These are directed against four separate orders of learned CIT, Davangere all dated 26.02.2016 for A. Y. 2009 10 to 2012 13 and for the sake of convenience, all these are being disposed of by this common order. Learned DR of the revenue supported the assessment orders. Learned AR of the assessee supported the orders of CIT. He also submitted that learned CIT has followed the judgment of Hon ble Karnataka High Court rendered in the case of Tumkur Merchants Souharda Credit Co Operative Limited vs. ITO in ITA No. 307 of 2014 Dated 28.10.2014. Order pronounced in the open court on the date mentioned on the caption page. Date on which the order comes back to the Sr. P.S. 6. 11 The date on which the file goes to the Assistant Registrar for signature on the order. 12 The date on which the file goes to the dispatch section for dispatch of the Tribunal order 13 Date of dispatch of order.


IN INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH SMC , BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER ITA No. 1263 to 1266(Bang) 2016 (Assessment years : 2009 10 to 2012 13) ITO, Ward - 3, Shivamogga Appellant Vs M/s KPTCL Employees Co Op Society, Balaraj Urs Road, ShivamoggaRaichur Roller Flour Mills, C/o K. R. Prasad, Advocates & Tax Consultants, Bharat Apartments, Ground Floor, 44/1, Fairfield Lay Out, Race Course Road, Bangalore 560001 PAN : AAAAK9227A Respondent Assessee by : Shri Vasanth Kumar, C. A. Revenue by : Shri Tshering Ongda, JCIT Date of hearing : 11-08-2016 Date of pronouncement : 16-09-2016 ORDER PER A. K. GARODIA, A.M.: All these four appeals are filed by revenue. These are directed against four separate orders of learned CIT (A), Davangere all dated 26.02.2016 for A. Y. 2009 10 to 2012 13 and for sake of convenience, all these are being disposed of by this common order. 2. In all these appeals, only grievance of revenue is about relief allowed by learned CIT (A) by holding that assessee is eligible for deduction u/s 80P (2) (a) (i). 2 ITA No. 1263 to 1266 (Bang) 2016 3. Learned DR of revenue supported assessment orders. 4. Learned AR of assessee supported orders of CIT (A). He also submitted that learned CIT (A) has followed judgment of Hon ble Karnataka High Court rendered in case of Tumkur Merchants Souharda Credit Co Operative Limited vs. ITO in ITA No. 307 of 2014 Dated 28.10.2014. 5. I have considered rival submissions. I find that as per grounds of appeal raised by revenue, case of revenue is this that in two cases, SLP has been filed by Department in supreme Court against two judgments of Hon ble Karnataka High Court rendered on similar issue but this is not case of department that these judgments of Hon ble Karnataka High Court are reversed or stayed by Hon ble Apex Court. No difference in facts also is pointed out by learned DR of revenue. Hence, I find no reason to interfere in orders of learned CIT (A). 6. In result, all four appeals of revenue are dismissed. Order pronounced in open court on date mentioned on caption page. (A.K. GARODIA) ACCOUNTANT MEMBER Bangalore: Dated: 16.09.2016 am* 3 ITA No. 1263 to 1266 (Bang) 2016 Copy to : 1 Appellant 2 Respondent 3 CIT(A)-II Bangalore 4 CIT 5 DR, ITAT, Bangalore. 6 Guard file By order, AR, ITAT, Bangalore 1. Date of Dictation .. 2. Date on which typed draft is placed before dictating Member . 3. Date on which approved draft comes to Sr. P. S. .. 4 Date on which order is placed before dictating Member for pronouncement .. 5. Date on which order comes back to Sr. P.S. .. 6. Date of uploading order on website .. 7. If not uploaded, furnish reason for doing so . 8. Date on which file goes to Bench Clerk .. 9. Date on which order does for Xerox & endorsement . 10. Date on which file goes to Head Clerk . 11 date on which file goes to Assistant Registrar for signature on order . 12 date on which file goes to dispatch section for dispatch of Tribunal order 13 Date of dispatch of order ITO, Ward - 3, Shivamogga v. M/s KPTCL Employees Co Op Society
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