What is CIT v. Krishna Sahakari Sakhar Karkhana Limited authority for?

The Supreme Court restores the matter for ascertaining whether the difference between the fair market price and concessional price of sugar supplied by a cooperative sugar factory to its members should be added to its total income, considering relevant factors like state cooperative society directions.

Which sections of the Income Tax Act does CIT v. Krishna Sahakari Sakhar Karkhana Limited come up under?

It is most often cited in judgments turning on Section 143(3), Section 250, Section 79(A), Section 155(19), Section 88, Section 154.

CIT v. Krishna Sahakari Sakhar Karkhana Limited (27 Taxmann.com 162)

Q: How many judgments cite CIT v. Krishna Sahakari Sakhar Karkhana Limited?

263 judgments on BharatTax cite CIT v. Krishna Sahakari Sakhar Karkhana Limited (27 Taxmann.com 162), spanning 2018 to 2025.

SHRI CHHATRAPATI SSKLTD,PUNE vs. DCIT CIRCLE-14, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1924/PUN/2024[2009-10]Status: DisposedITAT Pune19 May 2025AY 2009-10

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1923 & 1924/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Shri Chhatrapati Sahakari Vs. Dcit, Circle-14, Pune. Sakhar Karkhana Ltd., A/P. Bhavaninagar, Tal. Indapur, Dist. Pune- 413104. Pan : Aaaas3869G Appellant Respondent Assessee By : Shri Hanmant D. Dhavale Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 20.02.2025 Date Of Pronouncement : 19.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 07.08.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2008-09 & 2009-10 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1923/Pun/2024 For Assessment Year 2008-09 As A Lead Case For Adjudication.

For Appellant: Shri Hanmant D. DhavaleFor Respondent: Shri Ramnath P. Murkunde

Section 143(3)Section 154Section 155(19)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1923 & 1924/PUN/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Shri Chhatrapati Sahakari Vs. DCIT, Circle-14, Pune. Sakhar Karkhana Ltd., A/p. Bhavaninagar, Tal. Indapur, Dist. Pune- 413104. PAN : AAAAS3869G Appellant Respondent Assessee by : Shri Hanmant D. Dhavale Revenue by : Shri Ramnath P. Murkunde Date of hearing : 20.02.2025 Date of pronouncement : 19.05.2025 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed…

SHRI CHHATRAPATI SSKLTD.,PUNE vs. DCIT CIRCLE -14, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1923/PUN/2024[2008-09]Status: DisposedITAT Pune19 May 2025AY 2008-09

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1923 & 1924/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Shri Chhatrapati Sahakari Vs. Dcit, Circle-14, Pune. Sakhar Karkhana Ltd., A/P. Bhavaninagar, Tal. Indapur, Dist. Pune- 413104. Pan : Aaaas3869G Appellant Respondent Assessee By : Shri Hanmant D. Dhavale Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 20.02.2025 Date Of Pronouncement : 19.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 07.08.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2008-09 & 2009-10 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1923/Pun/2024 For Assessment Year 2008-09 As A Lead Case For Adjudication.

For Appellant: Shri Hanmant D. DhavaleFor Respondent: Shri Ramnath P. Murkunde

Section 143(3)Section 154Section 155(19)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1923 & 1924/PUN/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Shri Chhatrapati Sahakari Vs. DCIT, Circle-14, Pune. Sakhar Karkhana Ltd., A/p. Bhavaninagar, Tal. Indapur, Dist. Pune- 413104. PAN : AAAAS3869G Appellant Respondent Assessee by : Shri Hanmant D. Dhavale Revenue by : Shri Ramnath P. Murkunde Date of hearing : 20.02.2025 Date of pronouncement : 19.05.2025 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed…

BHIMASHANKAR SSK LTD,PUNE vs. ACIT- CIRCLE-8, PUNE, PUNE

ITA 1147/PUN/2024[2012-13]Status: DisposedITAT Pune11 Mar 2025AY 2012-13

Bench: Shri R.K.Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1147/Pun/2024 िनधा"रण वष" / Assessment Year:2012-13 Bhimashankar Ssk Ltd., V The Acit, A/P. Pargaon, Tal.Ambegaon, S Circle-8, Pune. Dist-Pune – 412406. Pan: Aaaab0949G Appellant/ Assessee Respondent / Revenue Assessee By Shri Hanmant Dattatry Dhavle – Ar Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 18/12/2024 Date Of Pronouncement 11/03/2025 आदेश/ Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Dated 23.03.2024 For Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Fact & In The Circumstance Of The Case & In Law Of The Learned Nfac –Commissioner Of Income Tax(Appeals) Delhi, Has Erred In Disallowing & Adding Back An Amount Of Rs.42,23,17,760/- On Account F Excess Cane Price Paid Farmers.

Section 143(3)Section 154Section 155(19)Section 250Section 80ISection 80P(2)(d)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI R.K.PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1147/PUN/2024 िनधा"रण वष" / Assessment Year:2012-13 Bhimashankar SSK Ltd., V The ACIT, A/P. Pargaon, Tal.Ambegaon, s Circle-8, Pune. Dist-Pune – 412406. PAN: AAAAB0949G Appellant/ Assessee Respondent / Revenue Assessee by Shri Hanmant Dattatry Dhavle – AR Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 18/12/2024 Date of pronouncement 11/03/2025 आदेश/ ORDER PER VINAY BHAMORE, JM: This appeal filed by the ass…