CIT v. Krishna Sahakari Sakhar Karkhana Limited

The Malegaon Sahakari Sakhar Karkhana Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1790/Pun/2018 िनधा"रणवष" /Assessment Year: 2015-16 The Malegaon The Acit, Ahmednagar Sahakarisakharkarkhana Ltd., Vs Circle-14, Dyaneshwar Nagar, Post: Pune. Bhade, Sakhar Karkhana, Newasa – 414605. Pan: Aaaas 4092 H Appellant/ Assessee Respondent/ Revenue Assessee By Shri Hanmant D Dhavle – Ar Revenue By Shri S P Walimbe - Dr Date Of Hearing 29/06/2022 Date Of Pronouncement 04/07/2022 आदेश/ Order Per Dr.Dipak P.Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income-Tax(Appeals)-7, Pune’S, Order Dated 20.09.2018 For The Assessment Year 2015-16, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case & In Law Of The Learned Commissioner Of Income Tax (Appeals)-7, Pune Has Erred In Disallowing & Adding Back An Amount Of Rs.77,64,309/- On Account Of Sale Of Sugar At Concessional Rate.

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1790/PUN/2018 िनधा"रणवष" /Assessment Year: 2015-16 The Malegaon The ACIT, Ahmednagar SahakariSakharKarkhana Ltd., Vs Circle-14, Dyaneshwar Nagar, Post: Pune. Bhade, Sakhar Karkhana, Newasa – 414605. PAN: AAAAS 4092 H Appellant/ Assessee Respondent/ Revenue Assessee by Shri Hanmant D Dhavle – AR Revenue by Shri S P Walimbe - DR Date of hearing 29/06/2022 Date of pronouncement 04/07/2022 आदेश/ ORDER PER DR.DIPAK P.RIPOTE,…

Bhima Ssk Ltd, Daund vs. DCIT Circle 1(1), Pune

Appeal is allowed for statistical purposes in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.334/Pun/2020 ननधधारण वषा / Assessment Year : 2015-16 Bhima Sahakari Sakhar Karkhana Ltd., A/P. Madhukarnagar, Patas , Tal.-Daund, Dist – Pune - 412219 .......अपऩलधथी / Appellant Pan : Aaatb1781B

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.334/PUN/2020 ननधधारण वषा / Assessment Year : 2015-16 Bhima Sahakari Sakhar Karkhana Ltd., A/p. Madhukarnagar, Patas , Tal.-Daund, Dist – Pune - 412219 .......अपऩलधथी / Appellant PAN : AAATB1781B बनधम / V/s. ……प्रत्यथी / Respondent DCIT, Circle 1(1), Pune Assessee by : None Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 20.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 04.08.2022 आदेश / ORDER PER S. S. GODARA,…

Ajinkyatara Sahakari Sakhar Karkhana Ltd, Satara vs. Assistant Commissioner of Income-Tax, Circle -1, Satara

The appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.543, 544 & 545/PUN/2019 धििाारण वर्ा / Assessment Years : 2011-12, 2012-13 & 2013-14 Ajinkyatara Sahakari Sakhar Karkhana Ltd., A/P. Shaunagar Shendre, Dist.-Satara - 415519 PAN : AAAAA0510E .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Satara ……प्रत्यर्थी / Respondent Assessee by : Shri Pratik Sandbhor Revenue by : Shri Abhinay Kumbhar सुनवाई की तारी…

Ajinkyatara Sahakari Sakhar Karkhana Ltd, Satara vs. Assistant Commissioner of Income-Tax, Circle -1, Satara

The appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.543, 544 & 545/PUN/2019 धििाारण वर्ा / Assessment Years : 2011-12, 2012-13 & 2013-14 Ajinkyatara Sahakari Sakhar Karkhana Ltd., A/P. Shaunagar Shendre, Dist.-Satara - 415519 PAN : AAAAA0510E .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Satara ……प्रत्यर्थी / Respondent Assessee by : Shri Pratik Sandbhor Revenue by : Shri Abhinay Kumbhar सुनवाई की तारी…

Ajinkyatara Sahakari Sakhar Karkhana Ltd, Satara vs. Assistant Commissioner of Income-Tax, Circle -1, Satara

The appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.543, 544 & 545/PUN/2019 धििाारण वर्ा / Assessment Years : 2011-12, 2012-13 & 2013-14 Ajinkyatara Sahakari Sakhar Karkhana Ltd., A/P. Shaunagar Shendre, Dist.-Satara - 415519 PAN : AAAAA0510E .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Satara ……प्रत्यर्थी / Respondent Assessee by : Shri Pratik Sandbhor Revenue by : Shri Abhinay Kumbhar सुनवाई की तारी…

Manganga Ssk Ltd, Sangli vs. Asst . Commissioner of Income Tax, Sangli Circle, Sangli

Appeal is allowed for statistical purposes in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.215/Pun/2020 ननधधारण वषा / Assessment Year : 2002-03 Manganga Sahakari Sakhar Karkhana Ltd., A/P. Sonarsiddhanagar, Tal. Atpadi, Dist –Sangli, Pin - 415 301 .......अपऩलधथी / Appellant Pan : Aaaami794J

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.215/PUN/2020 ननधधारण वषा / Assessment Year : 2002-03 Manganga Sahakari Sakhar Karkhana Ltd., A/p. Sonarsiddhanagar, Tal. Atpadi, Dist –Sangli, Pin - 415 301 .......अपऩलधथी / Appellant PAN : AAAAMI794J बनधम / V/s. ……प्रत्यथी / Respondent DCIT, Circle, Sangli Assessee by : None Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 15.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 28.07.2022 आदेश / ORDER PER S. S. GODAR…

Shri Vridheswar Sahkari Sakhar Limited, Ahmednagar vs. Deputy Commissioner of Income-Tax, Ahmednagar Circle, Ahmednagar

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1896/Pun/2019 िनधा"रणवष" / Assessment Year : 2006-07 Shri Vridheswhar S.S.K. Ltd., The Dcit, Ahmednagar. Adinathnagar, Tal-Pathardi, Vs Dist-Ahmednagar – 414505. Pan: Aabcv 0782 E Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 19/07/2022 Date Of Pronouncement 27/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), Pune-2 For The Assessment Year 2006-07 Dated 13.09.2019. The Assessee Has Raised Following Grounds Of Appeal: 1. On The Facts & In The Circumstances Of The Case, The Hon. Commissioner Of Income Tax (Appeals) Has Erred In Confirming The Addition Of Rs. 3,88,87,750/- Made By The Ao On Account Of Entire Difference Between Sugarcane Price Paid At The Rate Of Sap & Price Payable At The Rate Of Smp Considering It As Excessive & Unresponciable & As Distribution Of Profit Ignoring The Decision Dated 05.03.2019 Of The Decision Dated 05.03.2019 Of The Hon. Supreme Court In The Less Case Of Tasgaon Tal. Ssk Ltd In Appeal No.8890 Of 2012 Along With Other Appeals In Which The Hon. Supreme Court (Civil

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1896/PUN/2019 िनधा"रणवष" / Assessment Year : 2006-07 Shri Vridheswhar S.S.K. Ltd., The DCIT, Ahmednagar. Adinathnagar, Tal-Pathardi, Vs Dist-Ahmednagar – 414505. PAN: AABCV 0782 E Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shri M.G.Jasnani – DR Date of hearing 19/07/2022 Date of pronouncement 27/07/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed again…

Shree Shankar Sahakari Sakhar Karkhana Ltd, Soalpur vs. Assistant Commissioner of Income-Tax, Circle - 1, Solapur

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.317/Pun/2019 िनधा"रणवष" / Assessment Year : 2013-14 Shree Shankar Sahakari Sakhar The Asst.Cit, Circle-1, Karkhan Ltd., Vs Solapur. Sadashivnagar, Tal-Malshiras, Dist.Solapur – 413111. Pan: Aaaas 3735 M Appellant/ Assessee Respondent / Revenue Assessee By Shri Prasanna Joshi – Ar Revenue By Shri Sardar Singh Meena – Dr Date Of Hearing 14/07/2022 Date Of Pronouncement 21/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-7, Pune For The A.Y. 2013-14 Dated 02.01.2018, Emanating Out Of Order Under Section 143(3) Of The Income Tax Act, 1961[In Short “The Act”]. The Assessee Has Raised Following Grounds Of Appeal: (A) Disallowance Out Of Sugarcane Purchases: 1. From 2011 To 2016 Appellant Suffered Cash Losses Of Rs 87.58 Crores Eroding Its Net Worth Many Times Over; Farmers Were Not Paid Their Frp For Cane Supplied In 2014-15 & 2015-16; Sugar Factory Could Start Or Operate In 2016-17; Workers Were Not Paid Salaries For 27 Months & Stopped Attending Office; State Govt, Appointed An Administrator On 7/12/2016 Whose Office Was Located At Solapur Over 100 Kms From Appellant’S Factory; And

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.317/PUN/2019 िनधा"रणवष" / Assessment Year : 2013-14 Shree Shankar Sahakari Sakhar The Asst.CIT, Circle-1, Karkhan Ltd., Vs Solapur. Sadashivnagar, Tal-Malshiras, Dist.Solapur – 413111. PAN: AAAAS 3735 M Appellant/ Assessee Respondent / Revenue Assessee by Shri Prasanna Joshi – AR Revenue by Shri Sardar Singh Meena – DR Date of hearing 14/07/2022 Date of pronouncement 21/07/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Th…

Swami Samarth Ssk Ltd, Solapur vs. Assistant Commissioner of Income-Tax, Circle - 1, Solapur

In the result, the appeal of assessee is partly allowed for statistical purpose

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1975 & 1976/PUN/2018 धििाारण वर्ा / Assessment Years : 2013-14 & 2015-16 Swami Samarth Sahakari Sakhar Karkhana Ltd., Gat No. 172, Dahitane, Tal.-Akkalkot, Dist.-Solapur – 413226 PAN : AADAS0924K .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Solapur ……प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri Abhinay Kumbhar & Shri S.P. Walimbe…

Swami Samarth Ssk Ltd, Solapur vs. Assistant Commissioner of Income-Tax, Circle - 1, Solapur

In the result, the appeal of assessee is partly allowed for statistical purpose

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1975 & 1976/PUN/2018 धििाारण वर्ा / Assessment Years : 2013-14 & 2015-16 Swami Samarth Sahakari Sakhar Karkhana Ltd., Gat No. 172, Dahitane, Tal.-Akkalkot, Dist.-Solapur – 413226 PAN : AADAS0924K .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Solapur ……प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri Abhinay Kumbhar & Shri S.P. Walimbe…

Vighnahar Sahakari Sakhar Karkhana Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 10, Pune

In the result, both the appeals of the assessee is partly allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.228/PUN/2018 धििाारण वर्ा / Assessment Year : 2011-12 Shri Vighnahar Sahakari Sakhar Karkhana Ltd., Nivruttinagar, Dhalewadi, Tal.-Junnar, Dist.-Pune PAN : AAAAS2033G .......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer (Judicial HQ), Akurdi, Pune ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.229/PUN/2018 धििाारण वर्ा / Assessment Year : 2012-13 Shri Vighnahar Sahakari Sakhar Karkh…

Vighnahar Sahakari Sakhar Karkhana Ltd, Pune vs. Income-Tax Officer, (Judicial (Hq), Pune

In the result, both the appeals of the assessee is partly allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.228/PUN/2018 धििाारण वर्ा / Assessment Year : 2011-12 Shri Vighnahar Sahakari Sakhar Karkhana Ltd., Nivruttinagar, Dhalewadi, Tal.-Junnar, Dist.-Pune PAN : AAAAS2033G .......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer (Judicial HQ), Akurdi, Pune ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.229/PUN/2018 धििाारण वर्ा / Assessment Year : 2012-13 Shri Vighnahar Sahakari Sakhar Karkh…

Shri. Vithal Sahakari Sakhar Karkhana Ltd, Solapur vs. Income-Tax Officer, Ward - 2(1), Solapur

In the result, the appeal of the assessee is partly allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.163/PUN/2018 धििाारण वर्ा / Assessment Year : 2014-15 Shri Vithal Sahakari Sakhar Karkhana Ltd., A/P. Venunagar, Gurusale, Tal.-Pandharpur, Dist.-Solapur – 413210 PAN : AAAAS3829H .......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 2(1), Solapur ……प्रत्यर्थी / Respondent Assessee by : Shri Hanmat Dattatry Dhavle Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing…

Rayat Sahakari Sakhar Karkhana Limited, Satara vs. Assistant Commissioner of Income-Tax, Circle - Satara, Satara

In the result, the appeal of the Assessee is Allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1583/Pun/2019 िनधा"रणवष" /Assessment Year: 2009-10 Rayat Sahakari Sakhar Karkhana The Assistant Ltd., Vs Commissioner Of Income A/P.Shewalewadi, Tal. Karad, Tax, Satara Circle, Satara. Dist.Satara – 415011. Pan: Aabar 0241 C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Hanmant Dhavle – Ar Revenue By Shri Sardar Siongh Meena – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 15/07/2022 आदेश/ Order Per Dr.Dipak P.Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income-Tax(Appeals)-13, Pune’S, Order Dated 11.07.2019 For The Assessment Year 2009-10, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Fact & In The Circumstance Of The Case & In Law Of The Learned Commissioner Of Income Tax (Appeals)-013, Pune Has Grievously Erred In Deciding The Appeal Ex-Parte, Without Providing Sufficient Opportunity To Appellate. 2. On The Fact & In The Circumstance Of The Case & In Law Of The Learned Commissioner Of Income Tax (Appeals)-13, Pune Has Ought To Have Decided The Appeal On Merit Instead Of Dismissing The Appeal For Non Attendance.

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1583/PUN/2019 िनधा"रणवष" /Assessment Year: 2009-10 Rayat Sahakari Sakhar Karkhana The Assistant Ltd., Vs Commissioner of Income A/p.Shewalewadi, Tal. Karad, Tax, Satara Circle, Satara. Dist.Satara – 415011. PAN: AABAR 0241 C Appellant/ Assessee Respondent/ Revenue Assessee by Shri Hanmant Dhavle – AR Revenue by Shri Sardar Siongh Meena – DR Date of hearing 13/07/2022 Date of pronouncement 15/07/2022 आदेश/ ORDER PER DR.D…

Kukadi Sahakari Sakhar Karkhana Limited, Ahmednagar vs. Assistant Commissioner of Income-Tax, Ahmednagar Circle, Ahmednagar

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.11/PUN/2019 धििाारण वर्ा / Assessment Year : 2015-16 Kukadi Sahakari Sakhar Karkhana Ltd., At Post – Pimpalgaon Pisa, Tal.-Shrigonda, Distt.-Ahmednagar – 413703 PAN : AAAATK3702B .......अपीलार्थी / Appellant बिाम / V/s. ACIT, Ahmednagar Circle, Ahmednagar ……प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri Arvind Desai सुनवाई की तारीख / Date of Hearing : 11-07-2022 घोषणा की तारीख /…

Kisanveer Satara Sahakari Sakhar Karkhana Ltd, Satara vs. Deputy Commissioner of Income-Tax, Satara Circle, Satara

In the result, all the three appeals of the assessee are allowed for statistical purpose

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.628, 629 & 630/PUN/2018 धििाारण वर्ा / Assessment Years : 2012-13, 2013-14 & 2014-15 Kisanveer Satara Sahakari Sakhar Karkhana Ltd., Kisanveernagar, Bhuinj, Tal.-Wai, Distt.-Satara PAN : AAAAK0947M .......अपीलार्थी / Appellant बिाम / V/s. Dy. CIT, Satara Circle, Satara ……प्रत्यर्थी / Respondent Assessee by : Shri Prasanna L. Joshi Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing…

Kisanveer Satara Sahakari Sakhar Karkhana Ltd, Satara vs. Deputy Commissioner of Income-Tax, Satara Circle, Satara

In the result, all the three appeals of the assessee are allowed for statistical purpose

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.628, 629 & 630/PUN/2018 धििाारण वर्ा / Assessment Years : 2012-13, 2013-14 & 2014-15 Kisanveer Satara Sahakari Sakhar Karkhana Ltd., Kisanveernagar, Bhuinj, Tal.-Wai, Distt.-Satara PAN : AAAAK0947M .......अपीलार्थी / Appellant बिाम / V/s. Dy. CIT, Satara Circle, Satara ……प्रत्यर्थी / Respondent Assessee by : Shri Prasanna L. Joshi Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing…

Kisanveer Satara Sahakari Sakhar Karkhana Ltd, Satara vs. Deputy Commissioner of Income-Tax, Satara Circle, Satara

In the result, all the three appeals of the assessee are allowed for statistical purpose

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.628, 629 & 630/PUN/2018 धििाारण वर्ा / Assessment Years : 2012-13, 2013-14 & 2014-15 Kisanveer Satara Sahakari Sakhar Karkhana Ltd., Kisanveernagar, Bhuinj, Tal.-Wai, Distt.-Satara PAN : AAAAK0947M .......अपीलार्थी / Appellant बिाम / V/s. Dy. CIT, Satara Circle, Satara ……प्रत्यर्थी / Respondent Assessee by : Shri Prasanna L. Joshi Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing…

Dnyaneshwar Ssk Ltd, Newasa vs. Assistant Commissioner of Income-Tax, Ahmednagar Circle, Ahmednagar

In the result, the appeal of the Assessee is Allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1783/Pun/2018 िनधा"रणवष" /Assessment Year: 2015-16 Dnyaneshwar Ssk Ltd., The Assistant Commissioner Of Dyaneswar Nagar, Sakhar Vs Income Tax, Karkhana, Post. Bhande, Ahmednagar. Newasa – 414605. Pan: Aaaas 4092 H Appellant/ Assessee Respondent/ Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri S.P.Walimbe – Dr Date Of Hearing 29/06/2022 Date Of Pronouncement 14/07/2022 आदेश/ Order Per Dr.Dipak P.Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income-Tax(Appeals)-2, Pune’S, Order Dated 21.08.2018 For The Assessment Year 2015-16, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case Ld.Cit(A) Has Erred In Sustaining The Addition Of Rs.8,25,403/- On The Ground That, It Is In Excess Of The Guidelines Prescribed By Department Of Cooperation For Selling The Sugar To The Members & Staff Concessional Rate. The Above Ground Of Appeal May Kindly Be Allowed To Be Altered, Amended, Modified Etc. In The Interest Of Natural Justice.”

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1783/PUN/2018 िनधा"रणवष" /Assessment Year: 2015-16 Dnyaneshwar SSK Ltd., The Assistant Commissioner of Dyaneswar Nagar, Sakhar Vs Income Tax, Karkhana, Post. Bhande, Ahmednagar. Newasa – 414605. PAN: AAAAS 4092 H Appellant/ Assessee Respondent/ Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri S.P.Walimbe – DR Date of hearing 29/06/2022 Date of pronouncement 14/07/2022 आदेश/ ORDER PER DR.DIPAK P.RIPOTE, AM:…

The Sanjivani (Takli) Sahakari Sakhar Karkhana Ltd, Ahmednagar vs. Assistant Commissioner of Income-Tax, Circle -Ahmednagar, Ahmednagar

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1685/PUN/2018 धििाारण वर्ा / Assessment Year : 2015-16 The Sanjivani (Takli) Sahakari Sakhar Karkhana Ltd., Sahajanandnagar, Shingnapur, Tal.-Kopargaon, Distt-Ahmednagar-423603 PAN : AAAAT3291R .......अपीलार्थी / Appellant बिाम / V/s. ACIT, Ahmednagar Circle, Ahmednagar ……प्रत्यर्थी / Respondent Assessee by : Shri Prasanna L. Joshi Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing…