TMI Blog2020 (2) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... 1959 - HELD THAT:- Identical issue had come-up in M/S. SWABHIMANI SOUHARDA CREDIT CO. OPERATIVE LTD [ 2020 (1) TMI 831 - KARNATAKA HIGH COURT] - The respondents to pass fresh assessment order treating the petitioner as Co-operative Society and extending the benefit under Section 80P - WRIT PETITION NO.112378/2019 (T-IT) & WRIT PETITION Nos.113220-222/2019 - - - Dated:- 27-1-2020 - MR.S.G. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In other words, petitioner is seeking for prayer to treat it as Co-operative on par with Co-operative registered under the Karnataka Cooperative Societies Act, 1959 and to extend the benefit of Section 80P of the 1961 Act. 2. Identical issue had come-up before the Principal Bench, High Court of Karnataka, Bengaluru in WP No.48414/2018 and connected writ petition, wherein the Court had framed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all just exceptions, petitioners are entitled to stake their claim for the benefit of Section 80P of the said Act; a Writ of Certiorari issues quashing the impugned notice dated 30.3.2018 at Annexure-D in WP No.48414/2018; other legal consequences accordingly do follow. It is needless to mention that the other provisions of Section 80P of 1961 Act and their effect on the claim of the petitioner-l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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