2019 (7) TMI 1223

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..... d through the bankers of the petitioner. Being aggrieved by the same, the petitioner is before this Court. Having heard the learned counsel appearing for the parties and perusing the material on record, more particularly, in view of the tax demanded being recovered by the respondent Authorities, this Court is of the considered opinion that interest of justice would be sub-served in directing .....

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..... the appeal filed by the petitioner in ITA No.765/Bang/2019 within a time frame. 2. The petitioner is a Primary Agricultural Credit Co-operative Society registered under the Karnataka Co-operative Societies Act, 1959. The petitioner has claimed deduction under Section 80P of the Income Tax Act, 1961 ( Act for short) relating to the Assessment Year 2016-17. The Assessing Officer concluded .....

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..... ome Tax Appellate Tribunal, Bengaluru (ITAT), the same is pending consideration. During the pendency of the proceedings before the CIT(A), respondent No.2 has issued a letter of attachment to the petitioner s bankers and the entire demand has been recovered through the bankers of the petitioner. Being aggrieved by the same, the petitioner is before this Court. 3. Having heard the learned .....

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