The court held that neither the Assessing Officer nor the Appellate Commissioner or the Appellate Tribunal had examined the status of the assessee from the point of the view of the definition of a “primary society” in section 2(21) of the Tamil Nadu Co-operative Societies Act, 1983. Accordingly, the matter was remanded to the Assessing Officer
Salem District Co-Op. Milk Producers Union Ltd. v. CIT (2023)451 ITR 347 (Mad.)(HC)
S. 80P : Co-operative societies-No finding on question whether the assessee is a primary society-Matter remanded to the Assessing Officer. [Tamil Nadu Co-operative Societies Act, 1983, S.2(21)]