SHRI GANESH SSK LTD,AHMEDNAGAR vs. D.C.I.T, AHMEDNAGAR, CIRCLE-AHMEDNAGAR, AHMEDNAGAR

ITA 2512/PUN/2024Status: DisposedITAT Pune18 August 2025AY 2013-14Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)7 pages
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What did the Tribunal hold?

The Tribunal restored both issues (excess sugarcane payment and concessional sale of sugar) back to the Assessing Officer for fresh adjudication. For agricultural income, the issue was also remitted to the AO for re-examination.

What were the facts?

The assessee, a cooperative sugar factory, appealed against additions made by the AO regarding excess sugarcane payments to farmers and concessional sale of sugar to members. The CIT(A) had partially allowed the claim on sugar sales and restored the sugarcane payment issue for fresh adjudication.

What were the issues?

Whether excess sugarcane payments to farmers and concessional sale of sugar to members are valid deductions. Whether agricultural income claims are substantiated.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 254,Section 144B,Section 40A(2),Section 155(19),Section 154

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Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Hanmant Dattatry Dhavale
For Respondent: Shri Amol Khairnar

PER ASTHA CHANDRA, JM : The above four appeals filed by the assessee are directed against the separate orders dated 20.12.2024 and 25.10.2024 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] pertaining to Assessment Years (“AYs”) 2009-10 a

The order continues below.

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