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2019 (2) TMI 1784

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..... [ 2016 (7) TMI 516 - GUJARAT HIGH COURT] . However with regard to the interest earned from other cooperative societies and co-operative banks the issue has not been adjudicated relating to claim of deduction u/s. 80P(2)(d). This issue has specifically been pleaded in ground no. 3 of Shree Ram Co-op. Credit Society and ground no. 5 in the case of the Lunawada Taluka Primary School Teachers Co- .....

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..... The present two miscellaneous applications are directed at the instance of assessee pointing apparent error in the order dated 10th May, 2018 passed on the respective appeal of the applicants. 2. Ld. counsel for the assessee at the outset contended that assessee has claimed deduction u/s. 80P and 80P(2)(d) of the income tax act. Since interest income earned by the assessee on deposit with the n .....

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..... ecific grounds raised by the assessee, therefore, we recall both the orders in both the cases. Registry is directed to list the appeals to its original numbers for adjudicating ground no. 3 in the case of Shree Ram Co-op. Credit Society and ground no. 5 in the case of Lunawada Taluka Primary School Teachers Co-op. Credit Society on 21st Feb, 2019. No separate notice will be issued to the parties. .....

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