AdvertisementAA281 Urachikottai Primary Agricultural Cooperative Credit Society Ltd. Vs DCIT (ITAT Chennai) The assessee, a primary agricultural co-operative credit society, filed an appeal before the Income Tax Appellate Tribunal against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi, dated 06.12.2024 for Assessment Year 2012-13. The assessment had been completed under Sections 144 read with 147 of the Income-tax Act, 1961, after the Assessing Officer reopened the assessment on the ground that the assessee had made cash deposits of ₹24,24,457 but had not filed its return of income.