ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM ORDER
Principal Commissioner of Income Tax and another v. Cooperative Cane Development Society Ltd.
INCOME TAX APPEAL No. 126 of 2025 ·
Supplied court order; reported citation not indexed
Paper books were to be prepared within eight weeks, with hearing in due course.
Division Bench · Saumitra Dayal Singh · Swarupama Chaturvedi
1. Facts of the case
Reliance was placed on Totgars’ Co-operative Sale Society Ltd. v. Income Tax Officer, (2010) 322 ITR 283. The respondent was represented.
2. Discussion by the Hon’ble Court
The Court considered the matter required examination and admitted memorandum questions 1, 3 and 4.
3. Judicial decision
Paper books were to be prepared within eight weeks, with hearing in due course.
4. Outcome / in whose favour
The appeal was admitted without determination of the questions.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Reliance on Totgars was an admission-stage submission
The Court recorded reliance on the named Supreme Court decision and said the matter required consideration. It did not hold that every aspect of that decision governs this society or decide entitlement to a particular deduction. The order itself does not reproduce the underlying transaction or statutory question.
Source: PDF p.1 · PDF 1
The memorandum defines the issues to be heard
Questions 1, 3 and 4 were admitted by number, the respondent was represented and paper books were required within eight weeks. Those materials are necessary to identify the actual controversy. Neither the case name nor the cited authority permits reconstruction of the omitted questions or a claim that Revenue already succeeded.
Source: PDF p.1 · PDF 1
Source and verification
Complete supplied 1-page original read and every page visually inspected; original PDF bytes verified by SHA-256 against the review ledger. Only source-identified provisions and assessment years are indexed. No PAN is stated. No current-law clearance is claimed.
Source SHA-256: 59bce0e1d1420c8eec2cb1758fccb7485eb05c37f7576c2df438f3c2adade3b2
Only source-identified provisions are recorded. No current monetary threshold, current statutory equivalence or 2025 Act applicability is inferred.
Source checked 2026-10-21. Subsequent proceedings and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB Expert Comments is editorial analysis, not the Court’s holding. No current-law clearance is claimed.