2019 (4) TMI 1514

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.... record perused. 3. The facts in brief are that the assessee is a co-operative society registered u/s. 11(2) of Rajasthan Sahakari Society Act, 2001. The assessee society is engaged in the business of purchase and sale of agricultural produce i.e. pesticides, seeds, fertilizers, cereals, pulses and other rational commodities provided by State Govt. through Raj. Fed on rate fixed by such Govt. authorities. The Society is governed by its bylaws and the society is established for the benefit of General Public Consumers. The assessee Society e-filed its ROI for A.Y 2013-14 at Rs. 50,980/- after claiming deduction u/s. 80P of the Act of Rs. 21,79,181/- in the status of cooperative society on 28.09.2013. The assessee society shown GP of Rs. 38....

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....e society. Thereafter, the assessee had filed a miscellaneous application in MA No. 118/JP/2018 against the order u/s. 263 in the base year 2012-13, however, the order of the Hon'ble ITAT in the MA was pending when the matters were being listed before the ld. CIT(A), Ajmer. Such order could be received by the assessee only on 05.02.2018. Therefore, the A/R was also waiting for the order of the MA, which was having a bearing over the ITAT order passed i.r.t s. 263 and was going to have the direct bearing over the issues involved in the subjected years. Thus, it was not a case of complete noncompliance on the part of the assessee. 6. The ld. AR further contended that the ld. CIT(A) did not send any notice giving final opportunity nor any o....

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....amined by the AO and the assessee shall be free to raise the same before the AO. To this extent, we modify the directions of the ld Pr CIT and the same should be read to the effect that claim of the assessee regarding the claim of the deduction towards the transfer to general reserve, education reserve and the provisions for gratuity should be examined afresh as per law after providing reasonable opportunity to the assessee." 9. Since all the issues/the grounds raised, are the same and identical facts are involved in as much as the AO has repeated the additions/disallowances following the order u/s. 263 and/or the reassessment order passed by the then AO u/s. 143(3)/263 in A.Y 2012-13, hence the said order of the Hon'ble ITAT sh....