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Case Name : U.P. Cooperative Federation Ltd. Vs ITO-2(3) (ITAT Lucknow)
Related Assessment Year :
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U.P. Cooperative Federation Ltd. Vs ITO-2(3) (ITAT Lucknow)

No Limitation Bar Where Special Audit Directions Exist: Lucknow ITAT Dismisses Appeal of U.P. Cooperative Federation; s.153(3)(ii) Overrides s.153(2A)

Lucknow ITAT (Bench “B”) in U.P. Cooperative Federation Ltd. vs. ITO-2(3), Lucknow (ITA No.260/LKW/2023, AY 2003-04, order dated 19.12.2025) dismissed the assessee’s appeal and upheld the assessment framed on 25.08.2014.

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CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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