2025 (7) TMI 956

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....owing grounds of appeal: "1. The Learned Assessing Officer at CPC Bangalore and Learned CIT Appeals erred in assessing the income at Rs 25,31,290/- instead of Rs 11,64,030/- as represented by the assessee. 2. The Learned Assessing Officer at CPC Bangalore and Learned CIT Appeals erred in confirming an addition on debatable issue based on surmises and conjectures and recording wrong facts. 3. The Learned CIT Appeals erred in not granting video conferencing in spite of specific request made by the assessee stating it as "conditional" in violation of the Hon'ble Gujarat High Court in the case of Chandubhai Waghela vs NFAC (Gujarat High Court Special Civil Application No 8552 of 2022) and not following Rule 12(3) ....

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....he assessee a co-operative society under section 80P(2)(d). E) The Learned CIT Appeals erred in incorrectly applying the caselaw'in the case of Uppinangady Catholic Multipurpose Co-operative Society Ltd. Vs ITO dated 07.06.2023 without providing the copy to the assessee nor considering the fact that the said co-operative society were involved in providing credit facilities to its members. F) The Learned CIT Appeals erred in not considering the direct judgments of High Court of Gujarat and the Jurisdictional ITAT Mumbai in violation of the Legal principals laid down by the Hon'ble Bombay High court in the case of CIT Vs. Godavari Saraf 113 ITR 589 (Bombay) and is therefore in contempt of the High Court. 6. ....