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M/S Sri Nagendra Credit Co-Op Society ... vs Income Tax Officer Ward-5(2)(5), ... on 4 May, 2018 cites

M/S Tumkur Merchants Souharda Credit ... vs Assessee on 19 February, 2014

If it is found that the facts are in line with the facts in the case of PCIT and Another Vs. Totagars Co-operative Sale Society (supra), then the issue should be decided against the assessee and if it is found that the facts of the present case are in line with the facts in the case of Tumkur Merchants Souharda Credit Cooperative Ltd. Vs. ITO (supra), then the issue should be decided in favour of the assessee. Needless to say, the ld. CIT(A) should provide adequate opportunity of being heard to both sides.
Income Tax Appellate Tribunal - Bangalore Cites 19 - Cited by 279 - Full Document

The Jawala Co- Operative Urban Thrift & ... vs Acit, New Delhi on 26 April, 2018

He submitted that the judgment of Hon'ble apex court rendered in the case of Totgar's Co-op Sale Society Ltd (Supra) and the judgment of Hon'ble Karnataka High Court rendered in the case of PCIT and Another Vs. Totagars Co-operative Sale Society as reported in 395 ITR 611 (Karn) are ITA Nos. 1154 & 1155/Bang/2018 Page 5 of 6 under similar facts.
Income Tax Appellate Tribunal - Delhi Cites 11 - Cited by 42 - Full Document
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