2015 (8) TMI 1606

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....: Shri Anand S. Marathe - D.R. ORDER PER N.S. SAINI, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order of Commissioner of Income Tax, Belagavi, dated 26/03/2015 for assessment year 2010-11. 2. This appeal is barred by limitation by 9 days. The assessee has filed a condonation application requesting for condoning the delay in filing the appeal. Departmental Re....

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....y the Assessing Officer under sec. 143(3) of the Act vide order dated 27/12/2012. Thereafter, Commissioner of Income Tax by invoking his powers under sec. 263 of the Act, issued notice to the assessee on the ground that assessment order passed by the Assessing Officer is erroneous and prejudicial to the interest of the Revenue. As per the provisions of sec. 80P(2)(d) of the Act, cooperative societ....

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....tion of mind on facts and law by the Assessing Officer. 5. Both the parties before us submitted that the issue now stands covered in favour of the assessee and against the Revenue by the decision of this Bench of the Tribunal in assessee's own case in I.T.A. No. 174/PNJ/2014 dated 08/06/2015 for the assessment year 2009-10, wherein it was held as under:- "10. We have carefully perused ....