https://www.taxtmi.com/caselaws?id=235233 A registered co-operative society under the Kerala Co-operative Societies Act is a juristic person and falls within the wide definition of "person" in section 2(31) of the Income-tax Act, 1961. On that basis, notice and inquiry proceedings under section 142(1) were validly issued and were not without jurisdiction. The challenge based on proceedings under section 133(6) in other matters did not affect that conclusion. The writ appeal therefore failed and the income-tax proceedings were sustained. en-us Wed, 13 Feb 2013 00:00:00 +0530 Tue, 16 Jul 2013 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235233 A registered co-operative society under the Kerala Co-operative Societies Act is a juristic person and falls within the wide definition of "person" in section 2(31) of the Income-tax Act, 1961. On that basis, notice and inquiry proceedings under section 142(1) were validly issued and were not without jurisdiction. The challenge based on proceedings under section 133(6) in other matters did not affect that conclusion. The writ appeal therefore failed and the income-tax proceedings were sustained. Case-Laws Income Tax Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235233