2004 (6) TMI 238

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....and 1993-94. As a common ground is involved in these appeals, they are being disposed of by this common order for the sake of convenience. The common ground raised in these two appeals by the Revenue reads as under: "On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that the entire income of the co-operative bank from whatsoever investment is attr....

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.... its decision in the case of M.P. State Co-op. Bank Ltd. relied upon by the learned Departmental Representative. Similarly, the decision of Hon'ble jurisdictional High Court in the case of Gujarat State Co-op. Bank Ltd. relied upon by the learned Departmental Representative is also reversed by the Hon'ble apex Court in the case of Mehsana Distt. Central Co-op. Bank Ltd. vs. ITO (2001) 170 CTR (SC)....

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....rt in the case of M.P. State Co-op. Bank Ltd. relied upon by the learned Departmental Representative is reversed by the Hon'ble apex Court in the case of Karnataka State Co-op. Apex Bank. Similarly, the decision of the Hon'ble jurisdictional High Court in the case of Gujarat State Co-op. Bank Ltd. is partly reversed and partly set aside by the Hon'ble apex Court in the case of Mehsana Distt. Centr....