+ ITA No. 1248/2010
KRISHAK BHARTI COOPERATIVE LIMITED ... Appellant
versus
DEPUTY COMMISSIONER OF INCOME TAX ... Respondent
Advocates who appeared in this case:
For the Appellant : Mr S. Ganesh, Sr Advocate with Ms Surekha Raman, Mr Varun Singh and Mr Purushottam Kumar Jha
For the Respondent : Mr Rohit Madan Kumar, Ms Pushpa Sharma
WITH
+ ITA No. 614/2011
KRISHAK BHARTI COOPERATIVE LIMITED ... Appellant
versus
ADDITIONAL COMMISSIONER OF INCOME TAX ... Respondent
Advocates who appeared in this case:
For the Appellant : Mr S. Ganesh, Sr Advocate with Ms Surekha Raman, Mr Varun Singh and Mr Purushottam Kumar Jha
For the Respondent : Mr Rohit Madan Kumar, Ms Pushpa Sharma
CORAM:-
HON'BLE MR JUSTICE BADAR DURREZ AHMED, ACTING
CHIEF JUSTICE
HON'BLE MR JUSTICE R.V. EASWAR
ITA No.1248/10 & 614/11 Page 1 of 15 JUDGMENT
BADAR DURREZ AHMED, ACJ
1. These appeals pertain to the assessment years 1993-94 and 1994-95. ITA No.1248/2010, which relates to the assessment year 1993-94, has been taken to be the lead matter and the facts of that case would be considered. The other appe