High Court of Sikkim · Judgments and reasoned final orders
Sikkim State Cooperative Supply and Marketing Federation Limited (SIMFED) v. Deputy Commissioner of Income-tax, Circle 3(2), Gangtok
Tax App. No. 03 of 2025 ·
Co-operative federation tax appeal allowed by Division Bench of the High Court of Sikkim following lead judgment delivered earlier on 10.12.2025 in Tax Appeal No. 02 of 2025.
1. FACTS OF THE CASE
Sikkim State Cooperative Supply and Marketing Federation Limited (SIMFED), a co-operative society registered under the Sikkim State Cooperative Societies Act, 1978, preferred Tax Appeal No. 03 of 2025 against the Deputy Commissioner of Income-tax, Circle 3(2), Gangtok on facts identical to Tax Appeal No. 02 of 2025 other than the assessment year.
2. DISCUSSION BY THE COURT
The Division Bench recorded that the facts of the instant appeal were similar to Tax Appeal No. 02 of 2025 other than the assessment year in question and that the matter was squarely governed by the judgment rendered earlier that day in Tax Appeal No. 02 of 2025.
3. JUDICIAL DECISION
Allowed Tax Appeal No. 03 of 2025 in terms of the judgment rendered in Tax Appeal No. 02 of 2025.
4. OUTCOME
Assessee - Tax Appeal No. 03 of 2025 allowed in terms of lead judgment rendered earlier on 10.12.2025 in Tax Appeal No. 02 of 2025.
5. AKHB REVIEW POINT
AKHB analysis: cite together with the lead judgment of the Sikkim High Court in SIMFED v. DCIT, Tax Appeal No. 02 of 2025 (decided 10.12.2025).
Source and verification
2-page official High Court of Sikkim judgment PDF (20251210_SKHC010001932025.pdf).
Original PDF: 2 pages · SHA-256: 472fe28ea15e070abd055d0fe64b77d6671b73a1bd534b19e46f57a024286c7d
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies section 260A of the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.