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2015 (7) TMI 1239
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.... Prakash Jhunjhunwala ORDER D. Karunakara Rao (Accountant Member) This appeal filed by the Revenue on 03.07.2013 is against the order of the CIT (A)-26, Mumbai dated 30.04.2013 for the assessment year 2010-2011. In this appeal, Revenue raised the following grounds which read as under: '1. On the facts and in the circumstances of the case and in law, the Ld CIT (A) erred in direct....
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....velopment Bank Ltd. 4. On the facts and in the circumstances of the case and in law, the Ld CIT (A) has erred in not following his own order in the case of vishal Janseva Sahakari Patsantha Ltd for AY 2008-2009 on the same issue vide order No. CIT (A)-26/IT-30/15(3)(3)/10-11, dated 4th July, 2012.' 2. Briefly stated relevant facts of the case are that the assessee filed the return of i....
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....s before us, at the outset, Ld Counsel for the assessee brought our attention to ground no.1, which is the only effective ground to be adjudicated, and submitted that the assessee is a credit cooperative society and claimed deduction u/s 80P(2)(a)(i) of the Act. However, Assessing Officer treated the same as 'cooperative bank'. On appeal, CIT (A) granted relief as per the discussion given in para ....