https://www.taxtmi.com/caselaws?id=220379 The court dismissed the writ petition challenging notices issued under Section 142(1) of the Income Tax Act to Co-operative Societies. It held that Co-operative Societies are considered "persons" under the Act, based on the definitions in Section 2(31). The court emphasized the distinction between Sections 133(6) and 142(1), stating that previous judgments and pending proceedings under Section 133(6) are not relevant. The impugned notices were deemed valid and within jurisdiction, following a Division Bench judgment clarifying the legal position. en-us Wed, 02 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220379 The court dismissed the writ petition challenging notices issued under Section 142(1) of the Income Tax Act to Co-operative Societies. It held that Co-operative Societies are considered "persons" under the Act, based on the definitions in Section 2(31). The court emphasized the distinction between Sections 133(6) and 142(1), stating that previous judgments and pending proceedings under Section 133(6) are not relevant. The impugned notices were deemed valid and within jurisdiction, following a Division Bench judgment clarifying the legal position. Case-Laws Income Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220379