COMMNR. OF INCOME TAX . vs BELGAUM PIONEER U. COOP. CREDIT BANK LTD — SLP(C) No. 5169/2004

Summary On January 6, 2006, the Supreme Court dismissed multiple Special Leave Petitions filed by the Commissioner of Income Tax against cooperative banks, finding the legal issues squarely covered by prior Court precedent, including Commissioner of Income Tax, Jalandhar vs. Nawanshahar Central Coop. Bank Ltd. (2005). Simultaneously, the Court allowed Civil Appeals Nos. 6894-6895/2002 filed by Rajasthan State Cooperative Bank Ltd. against the Income Tax Commissioner on identical grounds, with no costs awarded to either party. This case analysis is maintained by casestatus.in based on publicly available court records.