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Documents citing Income Tax Officer, Ward-3(4), , Petlad vs Alarsa Nagrik Co.Operative Credit ... on 10 April, 2017

The Ito-Ward-1(3)(5),, Ahmedabad vs M/S. State Bank Of India Sup-Officials ... on 12 September, 2017

We find that a co-ordinate bench decision in ITO vs. The Alarsa Nagrik Cooperative Bank Society Ltd. in ITA No. 2072/Ahd/2014 has already accepted such a netting plea. We therefore ITA No. 1659/Ahd/16 [ITO vs. M/s. SBI Sup-Officials Co-Op Credit Society Ltd.] A.Y. 2012-13 -3- accept assessee's alternative plea and direct the Assessing Officer to finalize netting exercise as per law after affording adequate opportunity of hearing.
Income Tax Appellate Tribunal - Ahmedabad Cites 3 - Cited by 0 - Full Document

Karmachari Co.Op.So.Ltd.,, Baroda vs The Addl.Cit.,Range-5,, Ahmedabad on 14 September, 2017

4. The assessee at this stage raises an alternative plea that the impugned disallowance deserves to be computed as per netting formula. We find that a co-ordinate bench decision in ITO vs. The Alarsa Nagrik Cooperative Bank Society Ltd. in ITA No. 2072/Ahd/2014 has already accepted such a netting plea. We therefore accept assessee's alternative plea and direct the Assessing Officer to finalize netting exercise as per law after affording adequate opportunity of hearing.
Income Tax Appellate Tribunal - Ahmedabad Cites 3 - Cited by 0 - Full Document
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