2015 (3) TMI 1351

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....12) - -<br>Income Tax<br>Shri N.R.S. Ganesan and Shri Chandra Poojari, JJ. Appellant by : None, adj.applications filed Respondent by : Shri K.K. John, DR ORDER N.R.S. Ganesan, &nbsp; These four appeals pertain to three independent assessees and are directed against the respective orders of the CIT(A). Since common issue arises for consideration, for the sake of convenience, they wer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and found that if the assessee failed to file the return of income within the prescribed time and claim deduction u/s 80P, then the assessee is not entitled for deduction u/s 80P. In the case of Mullackodi Co-operative Rural Bank Ltd, the CIT(A) has passed the order before the orders of this Tribunal in the case of Kadachira Service Co-operative Bank Ltd and others cited supra. However, the CIT(A....