K1340KALIKULAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY SANARPALAYAM vs INCOME TAX OFFICER ERODE

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2025 Supreme(Online)(ITAT) 9241

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
K1340KALIKULAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY SANARPALAYAM – Appellant
Versus
INCOME TAX OFFICER ERODE – Respondent

आयकर अपीलीय अिधकरण, ‘ए’ (cid:1)यायपीठ, चे(cid:9)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी मनोज कु मार अtiवाल, लेखा सद(cid:7) के सम(cid:29)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2797/Chny/2024 िनधा(cid:14)रण वष(cid:14)/Assessment Year: 2018-19 K 1340 Kalikulam PACCS Ltd., v. The ITO, Sanarpalayam, Ukkaram PO, Ward-2(5), Sathyamangalam Taluk, Erode.

Erode District – 638 402.

[PAN: AABAK 3926 D (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent)

अपीलाथ(cid:22) क(cid:26) ओर स/े Appellant by : Ms. Reshma, Advocate (cid:23)(cid:24)यथ(cid:22) क(cid:26) ओर स े /Respondent by : Mr. Ashwin D. Gowda, Addl.CIT सुनवाईक(cid:26)तारीख/Date of Hearing : 27.01.2025 घोषणाक(cid:26)तारीख /Date of Pronouncement : 26.02.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal), (hereinafter referred to as ‘Ld.CIT(A)‘), Addl./JCIT(A), Varanasi, dated 03.11.2023 for the Assessment Year (hereinafter referred to as ‘AY‘) 2018-19.

2. At the outset,

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2025 Supreme(Online)(ITAT) 9241

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)K1340KALIKULAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY SANARPALAYAM – AppellantVersusINCOME TAX OFFICER ERODE – Respondent

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
K1340KALIKULAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY SANARPALAYAM – Appellant
Versus
INCOME TAX OFFICER ERODE – Respondent