2021 (8) TMI 112

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....eal filed by the assessee directed against the order of learned Commissioner of Income Tax (Appeals) - 6, Pune dated 15.06.2018 for the assessment year 2007-08. 2. Briefly, the facts of the case are as under : The appellant is a Co-operative Society engaged in the business of Banking. The return of income for the A.Y. 2007-08 was filed on 31.10.2007 disclosing a total income of Rs. 5,13,65,025/-....

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....he status of the appellant as an Association of Persons (AOP). On receipt of the said consequential order, the appellant had moved an application u/s 154 of the Act seeking rectification of the status of the appellant and the Assessing Officer had passed a rectification order u/s 154 of the Act on 30.03.2016 treating the status of the appellant as AOP and worked out the refund at Rs. 39,38,170/- i....

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....016 and not against the order u/s 154 of the Act. 5. Being aggrieved by the order of ld.CIT(A)-6, Pune, the appellant society is present before us in the appeal. 6. We heard the rival submissions and perused the material available on record. The short issue in the appeal relates to whether the ld.CIT(A) was justified in rejecting the appeal in limine by holding that the appeal was filed not agai....

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....ions of Sec.154 is not qualified in any other manner and it does not necessarily mean the original order. It can as well be an order which is amended or rectified order as held by the Hon'ble Madras High Court in the cases of Salem Co-op Spinning Mills Ltd., Vs. CIT (1998) 230 ITR 139 and Henri Isidore Vs. CIT (1999) 240 ITR 247. Therefore, the reasoning of the ld.CIT(A) that impugned order before....