Officer Lacked Jurisdiction on Assessee's Status for Deductions u/s 80P of Banking Regulation Act.

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....Deduction u/s 80P - The assessing officer was not competent and did not possess the jurisdiction to resolve / decide the issue as to whether the assessee was a 'Primary Agricultural Credit Society' or a 'Co-operative bank', within the meaning assigned to it under the provisions of the Banking Regulation Act and to take a contrary view - AT....