SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED Vs. DEPUTY COMMISSIONER OF INCOME-TAX,

JUDGEMENT

(1.) This is an appeal under Sec. 260A of the Income Tax Act, 1961, filed in respect of an impugned order dtd. 18/6/2025, passed by the learned Income Tax Appellate Tribunal, Kolkata 'A' Bench, Kolkata in I.T.A. Nos.: 1582/KOL/2024 in respect of the Assessment Year: 2018-19.

(2.) By the impugned order, the learned Tribunal allowed the Revenue's appeal with inter alia the following observations:-

(3.) The appellant before us is Sikkim State Cooperative Supply and Marketing Federation Limited (hereinafter referred to as SIMFED), being a co-operative society registered under the Sikkim Co-operative Societies Act, 1978.