COMMNR. OF INCOME TAX, BELGAUM vs BIJAPUR DISTT. CENTRAL COOP. BANK — SLP(C) No. 12196/2003

Summary of SLP(C) No. 012196/2003 On 06/01/2006, the Supreme Court dismissed the Special Leave Petitions filed by the Commissioner of Income Tax, Belgaum against Bijapur District Central Cooperative Bank. The Court found the legal issue squarely covered by precedent, particularly the April 8, 2005 decision in Commissioner of Income Tax, Jalandhar v. Nawanshahar Central Cooperative Bank. Separately, related Civil Appeals Nos. 6894-6895/2002 were allowed on similar grounds, with no costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.