TMI Blog2015 (11) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, categorically show that the findings rendered by the Tribunal do not warrant any interference, more particularly when the case does not involve any substantial question of law having regard to the contents of the first appellate order issued by the Commissioner of Income Tax (Appeals) and the manner in which it stands confirmed by the Tribunal to the extent it relates to the issues sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... <![endif]--><!--[if gte mso 10]> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judgment Thottathil B.Radhakrishnan, J. 1. The question whether the respondent falls under sub-section 4 of Section 80P of the Income Tax Act stands answered against it as per judgment delivered today in ITA.No.103 of 2011. 2. The issue raised in this appeal by the Revenue is as to whether, it having held that the assessee is not a primary agricultural credit society or a prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. 4. Per contra, the learned counsel for the assessee argued that the Tribunal had, in so far as the issue involved in this appeal is concerned, held after adverting to the facts and figures that the matter requires to be remitted to the file of the Assessing Officer for consideration of the matter and adjudication of such issues. 5. The contents of the order of the Tribunal in so far as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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