AdvertisementBharat Electronics M C Unit Employees Co-Op. Credit Soc Ltd Vs Chief Commissioner of Income Tax (Andhra Pradesh High Court) The petitioner, a co-operative society registered under the Andhra Pradesh Co-operative Societies Act, 1964, provides credit facilities to its members, who are employees of Bharat Electronics Limited, Machilipatnam. The respondent authorities issued a notice under Section 148 of the Income Tax Act, 1961 requiring the petitioner to furnish its return under Section 139(1). Pursuant to the notice, the petitioner filed its return for Assessment Year 2019-2020 on 23.08.2023 a...