Sikkim State Cooperative Supply And ... vs Deputy Commissioner Of Income Tax, ...
2025 Latest Caselaw 116 Sikkim

Sikkim High Court

Sikkim State Cooperative Supply And ... vs Deputy Commissioner Of Income Tax, ... on 10 December, 2025

Author: Meenakshi Madan Rai

Bench: Meenakshi Madan Rai

        THE HIGH COURT OF SIKKIM : GANGTOK
                          (Civil Appellate Jurisdiction)

                           Dated: 10th December, 2025

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DB: HON'BLE MR. JUSTICE BISWANATH SOMADDER, CHIEF JUSTICE
       HON'BLE MRS. JUSTICE MEENAKSHI MADAN RAI, JUDGE
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                         TAX APP. NO. 03 OF 2025


Sikkim State Cooperative Supply and Marketing Federation Limited, a co-
operative society registered under the Sikkim State Cooperative Societies
Act, 1978, having its registered office at Marketing Federation Limited,
01 Simfed Building Development Area, Gangtok, Gangtok Bazar, SO
Gangtok, East Sikkim - 737101.
                                                        .......Appellant


                                    -VERSUS-


Deputy Commissioner of Income-tax, Circle 3(2), Gangtok, having its
office at Aayakar Bhawan, Bhanupath, Gangtok - 737103.

                                                                    ..... Respondent


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Appearance:

For Appellant               :       Mr. Dhiraj Lakhotia, Mr. Abhinav Kant Jha
                                    and Ms. Radhika Agarwal, Advocates.

For Respondent              :       Ms. Sangita Pradhan, Deputy Solicitor
                                    General of India with Ms. Sittal Balmiki,
                                    Advocate.

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J U D G E M E N T:

(per the Hon'ble, the Chief Justice)

The facts of the instant case are similar to that of Tax Appeal

No.02/2025 other than the assessment year in question. As such, this

matter will be squarely governed by the judgment of this Court rendered

earlier today in Tax Appeal No.02/2025 and stands accordingly allowed.

                  (Meenakshi Madan Rai)               (Biswanath Somadder)
                         Judge                             Chief Justice
ds/avi/ami