CIT v. Krishna Sahakari Sakhar Karkhana Limited

27 Taxmann.com 162Supreme Court of India2012#315 most cited

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.

263

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Krishna Sahakari Sakhar Karkhana Limited · Krishna Sahakari Sakhar Karkhana · Section 143(3) · Section 250 · Maharashtra Cooperative Societies Rules 79(A) · cooperative sugar factory · concessional sugar price · fair market price difference · total income · member cane-growers · matter restored

Also reported as

254 CTR 638

Sections most often in play

Section 143(3)Section 250Section 79(A)Section 155(19)Section 88Section 154Section 1960Section 254

Issues it is cited on

section 143section 143(3)nfactotal incomesection 14businessdocumentinterest

Judgments citing CIT v. Krishna Sahakari Sakhar Karkhana Limited

Rajgad Sahakari Sakhar Karkhana Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 5, Pune

In the result, appeal of the assessee is allowed

ITA 1239/PUN/2019[2014-15]Status: DisposedITAT Pune13 Jul 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1239/Pun/2019 िनधा"रणवष" /Assessment Year: 2014-15 Rajgad Sahakari Sahakar The Deputy Commissioner Of Karkhana Ltd., Vs Income Tax, Anantnagar, Nigade, Tal: Circle-5, Pune. Bbor, Dist: Pune – 412206. Pan: Aaaar 0830 J Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 37(1)

…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.1239/PUN/2019 िनधा"रणवष" /Assessment Year: 2014-15 Rajgad Sahakari Sahakar The Deputy Commissioner of Karkhana Ltd., Vs Income Tax, Anantnagar, Nigade, Tal: Circle-5, Pune. Bbor, Dist: Pune – 412206. PAN: AAAAR 0830 J Appellant/ Assessee Respondent/ Revenue Assessee by Smt. Deepa Khare – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 07/07/2022 Date of pronouncement 13/07/2022 आदेश/ ORDER PER DR.DIPAK P.RIPOTE, AM…

Shree Someshwar Ssk Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

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

ITA 1958/PUN/2018[2015-16]Status: DisposedITAT Pune11 Jul 2022AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Prasanna L. JoshiFor Respondent: Shri S.P. Walimbe

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1958/PUN/2018 धििाारण वर्ा / Assessment Year : 2015-16 Shree Someshwar SSK Ltd., Someshwarnagar, Tal.-Baramati, Distt.-Pune-412306 PAN : AAAAS2034B ......अपीलार्थी / Appellant बिाम / V/s. Dy. Commissioner of Income Tax, Circle – 14, Pune ……प्रत्यर्थी / Respondent Assessee by : Shri Prasanna L. Joshi Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 08-07-2022 घोषणा की तारीख / Date of Pro…

Loknete Marutrao Ghule Patil Dnyaneshwar Sahakari Sakhar Karkhana, Ahmednagar vs. Assistant Commissioner of Income-Tax, Circle, Ahmednagar

In the result, Ground No.1 of the assessee is allowed for statistical purpose

ITA 229/PUN/2020[2016-17]Status: DisposedITAT Pune08 Jul 2022AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.229/Pun/2020 िनधा"रणवष" /Assessment Year: 2016-17 Loknete Marutrao Ghule Patil The Assistant Dnyaneshwar Sahakari Sakhar Vs Commissioner Of Income Karkhana, Tax, Ahmednagar Circle, At Post Dnyaneshwar Nagar, Ahmednagar. Bhendsk, Tal.Newasa Shevgaon Road, Ahmednagar – 414605. Pan: Aaaas 4092 H Appellant/ Assessee Respondent/ Revenue

Section 250

…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.229/PUN/2020 िनधा"रणवष" /Assessment Year: 2016-17 Loknete Marutrao Ghule Patil The Assistant Dnyaneshwar Sahakari Sakhar Vs Commissioner of Income Karkhana, Tax, Ahmednagar Circle, At post Dnyaneshwar Nagar, Ahmednagar. Bhendsk, Tal.Newasa Shevgaon Road, Ahmednagar – 414605. PAN: AAAAS 4092 H Appellant/ Assessee Respondent/ Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Arvind Desai – DR Date of hearing…

Jawahar Shetkari Ssk Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkaranji Circle, Ichalkaranji

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

ITA 1802/PUN/2018[2015-16]Status: DisposedITAT Pune08 Jul 2022AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Prasanna L. JoshiFor Respondent: Shri Arvind Desai

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1802/PUN/2018 धििाारण वर्ा / Assessment Year : 2015-16 Jawahar Shetkari SSK Ltd., Shri Kallappanna Awadenagar, Hupri-Yalgud, Tal.-Hatkanangale, Distt.-Kolhapur-416203 PAN : AAAAJ0571C ......अपीलार्थी / Appellant बिाम / V/s. Asst. Commissioner of Income Tax, Ichalkaranji ……प्रत्यर्थी / Respondent Assessee by : Shri Prasanna L. Joshi Revenue by : Shri Arvind Desai सुनवाई की तारीख / Date of Hearing : 07-07-…

Manganga Sahakari Sakhar Karkhana Ltd., Sangli vs. Assistant Commissioner of Income-Tax, Circle, Sangli

In the result, Ground No.1 of the assessee is allowed for statistical purpose

ITA 241/PUN/2020[2003-04]Status: DisposedITAT Pune08 Jul 2022AY 2003-04

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.241/Pun/2020 िनधा"रणवष" /Assessment Year: 2003-04 Manganga Sahakari Sakhar The Deputy Commissioner Of Karkhana Ltd., Vs Income Tax, A/P. Sonarsiddhanagar, Circle Sangli. Tal.Atpadi, Dist.Sangli. Pan: Aaaam 1794 J Appellant/ Assessee Respondent/ Revenue

Section 143(3)

…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.241/PUN/2020 िनधा"रणवष" /Assessment Year: 2003-04 Manganga Sahakari Sakhar The Deputy Commissioner of Karkhana Ltd., Vs Income Tax, A/p. Sonarsiddhanagar, Circle Sangli. Tal.Atpadi, Dist.Sangli. PAN: AAAAM 1794 J Appellant/ Assessee Respondent/ Revenue Assessee by None. Revenue by Shri Arvind Desai – DR Date of hearing 16/06/2022 Date of pronouncement 08/07/2022 आदेश/ ORDER PER DR.DIPAK P.RIPOTE, AM: This appeal filed b…

Shri. Dnyaneshwar 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

ITA 1897/PUN/2018[2014-15]Status: DisposedITAT Pune04 Jul 2022AY 2014-15

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.G. Jasnani

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1897/PUN/2018 धििाारण वर्ा / Assessment Year : 2014-15 Shri Dnyaneshwar Sahakari Sakhar Karkhana Ltd., A/p.-Dnyaneshwar Nagar, Behind Sakhar Karkhana, Tal.-Newasa, Distt.-Ahmednagar-414605 PAN : AAAAS4092H ......अपीलार्थी / Appellant बिाम / V/s. Asstt. Commissioner of Income Tax, Ahmednagar Circle, Ahmednagar ……प्रत्यर्थी / Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri M.G. Jasnani सुनव…

Sahakar Maharshi Shankarrao Mohite Patil Ssk Ltd, Solapur vs. Deputy Commissioner of Income-Tax, Circle - 1, Solapur

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

ITA 1524/PUN/2018[2015-16]Status: DisposedITAT Pune04 Jul 2022AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Smt. Shubhada A. KoppaFor Respondent: Shri M.G. Jasnani

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1524/PUN/2018 धििाारण वर्ा / Assessment Year : 2015-16 Sahakar Maharshi Shankarrao Mohite Patil Sahakari Sakhar Karkhana Ltd., Akluj, Tal.-Malshiras, Distt.-Solapur-413118 PAN : AAAAS3736J ......अपीलार्थी / Appellant बिाम / V/s. Dy. Commissioner of Income Tax, Circle – 1, Solapur ……प्रत्यर्थी / Respondent Assessee by : Smt. Shubhada A. Koppa Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Heari…

Kumbhi Kasari Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Circle - 1, Kolhapur

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

ITA 1505/PUN/2018[2015-16]Status: DisposedITAT Pune04 Jul 2022AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri M.G. Jasnani

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1505/PUN/2018 धििाारण वर्ा / Assessment Year : 2015-16 Kumbhi Kasari Sahakari Sakhar Karkhana Ltd., A/P.-Kuditre, Tal.-Karvir, Distt.-Kolhapur – 416204 PAN : AAAAJ0363M ......अपीलार्थी / Appellant बिाम / V/s. Asstt. Commissioner of Income Tax, Circle – 1, Kolhapur ……प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 24-06-2022 घोषणा की तारीख…

Raosahebdada Pawar Ghodganga Sahakari Sakhar Karkhana Ltd, Pune vs. Income-Tax Officer, Ward - 13(5), Pune

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

ITA 263/PUN/2018[2013-14]Status: DisposedITAT Pune04 Jul 2022AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Smt. Deepa KhareFor Respondent: Shri Sardar Singh Meena

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.263/PUN/2018 धििाारण वर्ा / Assessment Year : 2013-14 Raosahebdada Pawar Ghodganga Sahakari Sakhar Karkhana Ltd., Raosahebnagar, Nhavare, Tal.-Shirur, Distt.-Pune – 412008 PAN : AAAAG0356L ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 13(5), Pune ……प्रत्यर्थी / Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Sardar Singh Meena सुनवाई की तारीख / Date of Hearing : 24-06…

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

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

ITA 1143/PUN/2018[2015-16]Status: DisposedITAT Pune04 Jul 2022AY 2015-16

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

For Appellant: Shri Hanmant DhavleFor Respondent: Shri M.G. Jasnani
Section 35(1)(ii)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1143/PUN/2018 धििाारण वर्ा / Assessment Year : 2015-16 Bhima Sahakari Sakhar Karkhana Ltd., A/P. Madhukar Nagar, Patas, Tal.-Daund, Distt.-Pune – 412219 PAN : AAATB1781B .......अपीलार्थी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Circle – 14, Pune ……प्रत्यर्थी / Respondent Assessee by : Shri Hanmant Dhavle Revenue by : Shri M.G. Jasnani सुिवाई की तारीख / Date of Hearing : 29-06-…

Karmaveer Shankarrao Kale Sahakari Sakhar Karkhana Ltd, Ahmednagar vs. Assistant Commissioner of Income-Tax, Ahmednagar Circle, Ahmednagar

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

ITA 1870/PUN/2018[2015-16]Status: DisposedITAT Pune22 Jun 2022AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपऩल सं. / Ita No.1870/Pun/2018 ननधधारण वषा / Assessment Year : 2015-16 Karmaveer Shankarrao Kale Ssk Ltd., Gautamnagar, Post – Kolpewadi, Tal. Kopargaon, Dist. Ahmednagar – 423602 Pan : Aacak5073C .......अपऩलधथी / Appellant बनधम / V/S.

For Appellant: Shri Mihir Bapat (Through virtual)For Respondent: Shri M.G. Jasanani

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1870/PUN/2018 ननधधारण वषा / Assessment Year : 2015-16 Karmaveer Shankarrao Kale SSK Ltd., Gautamnagar, Post – Kolpewadi, Tal. Kopargaon, Dist. Ahmednagar – 423602 PAN : AACAK5073C .......अपऩलधथी / Appellant बनधम / V/s. The Asst. Commissioner of Income Tax, Ahmednagar Circle, Ahmednagar ……प्रत्यथी / Respondent Assessee by : Shri Mihir Bapat (Through virtual) Revenue by : Shri M.G. Jasanani सपनवधई की तधरऩख / Date of Hearing : 21-06-2022 घोषणध की तधरऩख…

Bhima Ssk Limited, Soalpur vs. ITO, Ward2(1), Solapur

Accordingly. Needless to say, the assessee will be allowed proper opportunity of hearing by the AO

ITA 2113/PUN/2019[2016-17]Status: DisposedITAT Pune20 Jun 2022AY 2016-17

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.2113/Pun/2019 िनधा"रण वष" / Assessment Year: 2016-17 Bhima Sahakari Sakhar Karkhana The Income Tax Officer, Ltd., Vs Ward-2(1), Pune. A/P. Takli Sikandar, Tal. Mohol, Dist. Solapur – 413248 Pan: Aaaab 0872 C Appellant/ Assessee Respondent /Revenue Assessee By Shri Hanmant Dattatry Dhavle - Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 10/06/2022 Date Of Pronouncement 20/06/2022 आदेश / Order Per S.S.Godara, Jm: This Assessee’S Appeal For A.Y.2016-17 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order, Dated 25.10.2019 Passed In Case No.Pn/Cit(A)-7/Wd-2(1)10308/2018-19 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 In Short “The Act”. Heard Both The Parties. Case File Perused. 2. Coming To The Assessee’S Sole Substantive Grievance Raised In The Instant Appeal That Both The Lower Authorities Have Erred In Law & On Facts In Disallowing/Adding Back The Amount In Dispute Of Rs.92,66,829/- On Account Of Sugar Sold At Concessional Rates To Its Members, We Note

Section 143(3)Section 145Section 28

…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.2113/PUN/2019 िनधा"रण वष" / Assessment Year: 2016-17 Bhima Sahakari Sakhar Karkhana The Income Tax Officer, Ltd., Vs Ward-2(1), Pune. A/p. Takli Sikandar, Tal. Mohol, Dist. Solapur – 413248 PAN: AAAAB 0872 C Appellant/ Assessee Respondent /Revenue Assessee by Shri Hanmant Dattatry Dhavle - AR Revenue by Shri S P Walimbe – DR Date of hearing 10/06/2022 Date of pronouncement 20/06/2022 आदेश / ORDER Per S.S.Godara, JM: This…

Shri Sant Damaji Ssk Ltd, Solapur vs. Assistant Commissioner of Income Tax, Circle -1, Solapur

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

ITA 331/PUN/2020[2010-2011]Status: DisposedITAT Pune13 Jun 2022AY 2010-2011

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Hanumant DavaleFor Respondent: Shri Sardar Singh Meena

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.331/PUN/2020 धििाारण वर्ा / Assessment Year : 2010-11 Shri Sant Damaji Sahakari Sakhar Karkhana Ltd., A/p. Mangalwedha, Tal.-Mangalwedha, Distt.-Solapur – 413305 PAN : AAATS5265K ......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Solapur ……प्रत्यर्थी / Respondent Assessee by : Shri Hanumant Davale Revenue by : Shri Sardar Singh Meena सुनवाई की तारीख / Date of Heari…

Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd, Ahmednagar vs. Assistant Commissioner of Income-Tax, Circle, Ahmednagar

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

ITA 182/PUN/2020[2015-2016]Status: DisposedITAT Pune08 Jun 2022AY 2015-2016

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Mihir M. BapatFor Respondent: Shri M.G. Jasnani

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.182/PUN/2020 धििाारण वर्ा / Assessment Year : 2015-16 Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd., At – Amrutnagar, Post-Sangamner S.K., Tal.-Sangamner, Dist.-Ahmednagar – 422608 PAN : AAAAS3893G ......अपीलार्थी / Appellant बिाम / V/s. ACIT, Ahmednagar Circle, Ahmednagar ……प्रत्यर्थी / Respondent Assessee by : Shri Mihir M. Bapat Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date…

Raosahebdada Pawar Ghodganga Sahakari Sakhar Karkhana Ltd, Pune vs. Income-Tax Officer, Ward - 13 (5), Pune

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

ITA 1652/PUN/2019[2012-13]Status: DisposedITAT Pune08 Jun 2022AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Smt. Deepa KhareFor Respondent: Shri Sardar Singh Meena

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1652/PUN/2019 धििाारण वर्ा / Assessment Year : 2012-13 Raosahebdada Pawar Ghodganga Sahakari Sakhar Karkhana Ltd., Raosahebnagar, Tal.-Shirur, Distt.-Pune – 412211 PAN : AAAAG0356L ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 13(5), Pune ……प्रत्यर्थी / Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Sardar Singh Meena सुनवाई की तारीख / Date of Hearing : 06-06-2022 :…

Shri Mahankali Ssk Ltd, 416405 vs. Deputy Commissioner of Income Tax, Circle -2, Sangli

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

ITA 219/PUN/2020[2004-2005]Status: DisposedITAT Pune07 Jun 2022AY 2004-2005

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri M.G. Jasnani

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.217, 218 & 219/PUN/2020 धििाारण वर्ा / Assessment Years : 2002-03, 2003-04 & 2004-05 Shri Mahankali Sakhar Karkhana Ltd., A/p. & Tal. – Kavathe Mahankal, Distt. – Sangli – 416405 PAN : AAAAS4544E ......अपीलार्थी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Circle – 2, Sangli ……प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing :…

Shri Mahankali Ssk Ltd, Sangli vs. Deputy Commissioner of Income Tax, Circle -2, Sangli

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

ITA 217/PUN/2020[2002-2003]Status: DisposedITAT Pune07 Jun 2022AY 2002-2003

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri M.G. Jasnani

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.217, 218 & 219/PUN/2020 धििाारण वर्ा / Assessment Years : 2002-03, 2003-04 & 2004-05 Shri Mahankali Sakhar Karkhana Ltd., A/p. & Tal. – Kavathe Mahankal, Distt. – Sangli – 416405 PAN : AAAAS4544E ......अपीलार्थी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Circle – 2, Sangli ……प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing :…

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

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

ITA 216/PUN/2020[2004-2005]Status: DisposedITAT Pune07 Jun 2022AY 2004-2005

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri M.G. Jasnani

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.216/PUN/2020 धििाारण वर्ा / Assessment Year : 2004-05 Manganga Sahakari Sakhar Karkhana Ltd., A/p. Sonarsiddhanagar, Tal.-Atpadi, Distt.-Sangli – 415301 PAN : AAAAM1794J ......अपीलार्थी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Circle – Sangli ……प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 07-06-2022 घोषणा की तारीख / Da…

Shri Mahankali Ssk Ltd, Sangli vs. Deputy Commissioner of Income Tax, Circle -2, Sangli

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

ITA 218/PUN/2020[2003-2004]Status: DisposedITAT Pune07 Jun 2022AY 2003-2004

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri M.G. Jasnani

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.217, 218 & 219/PUN/2020 धििाारण वर्ा / Assessment Years : 2002-03, 2003-04 & 2004-05 Shri Mahankali Sakhar Karkhana Ltd., A/p. & Tal. – Kavathe Mahankal, Distt. – Sangli – 416405 PAN : AAAAS4544E ......अपीलार्थी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Circle – 2, Sangli ……प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing :…

Sahakar Shiromani Vasantrao Kale Ssk Ltd, Solapur vs. Income-Tax Officer, Ward - 2 (5), Solapur

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

ITA 519/PUN/2019[2014-15]Status: DisposedITAT Pune06 Jun 2022AY 2014-15

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Smt. Deepa KhareFor Respondent: Shri M.G. Jasnani

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.519/PUN/2019 धििाारण वर्ा / Assessment Year : 2014-15 Sahakar Shiromani Vasantrao Kale Sahakari Sakhar karkhana Ltd., AT & Post Bhalawani, Tal.-Pandharpur, Dist.-Solapur, Bhalawani-413304 PAN : AAAAC0507D ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 2(5), Solapur ……प्रत्यर्थी / Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of He…