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.

Vishwasrao Naik Ssk Limited Sdangli, Sangli vs. ACIT Circle 2, Sangli

Appeal is allowed for statistical purposes in above terms

ITA 69/PUN/2020[2016-17]Status: DisposedITAT Pune06 Jun 2022AY 2016-17

Bench: Shri R.S. Syal & Shri S.S. Godaraनिर्धारण वषा / Assessment Year : 2016-17 Vishwasrao Naik Sahakari Vs. Acit, Circle- Sakhar Karkhana Ltd., 2, Sangli Yashwantnagar, Gat No.182/1, A/P Chikhali, Tal. Shirala, Sangli - 415408 Pan : Aaaav0215B Appellant Respondent

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. GODARA, JUDICIAL MEMBER निर्धारण वषा / Assessment Year : 2016-17 Vishwasrao Naik Sahakari Vs. ACIT, Circle- Sakhar Karkhana Ltd., 2, Sangli Yashwantnagar, Gat No.182/1, A/P Chikhali, Tal. Shirala, Sangli - 415408 PAN : AAAAV0215B Appellant Respondent Assessee by Shri J.P. Chandekar Revenue by Shri M.G. Jasnani Date of hearing 02-06-2022 Date of pronouncement 06-06-2022 आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2016-17 arises against the CIT(A)-1, Kolhapur‟s order dated 16-12-2019…

Sant Tukaram Sakhar Karkhana Limited, Mulashi vs. Dy. CIT, Pune

In the result, both the appeals are partly allowed for statistical purpose

ITA 2045/PUN/2019[2014-15]Status: HeardITAT Pune01 Jun 2022AY 2014-15

Bench: Shri R.S. Syal & Shri Satbeer Singh Godara

Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos.2045 & 2046/PUN/2019 निर्धारण वषा / Assessment Years : 2014-15 & 2015-16 Sant Tukaram Sahakari Sakhar Vs. ITO, Karkhana Ltd., Ward-2(5), Kasarsai Daumbre, Kasarsai, Pune Tal: Mulshi, Dist. Pune-410506 PAN : AACAS2897Q Appellant Respondent Assessee by Smt. Deepa Khare Revenue by Shri M.G. Jasnani Date of hearing 01-06-2022 Date of pronouncement 01-06-2022 आदेश / ORDER PER R.S. SYAL, VP : These appeals by the assessee arise out of two separate orders dated 20.11.2…

Sant Tukaram Sakhar Karkhana Limited, Mulashi vs. Dy. CIT, Pune

In the result, both the appeals are partly allowed for statistical purpose

ITA 2046/PUN/2019[2015-16]Status: HeardITAT Pune01 Jun 2022AY 2015-16

Bench: Shri R.S. Syal & Shri Satbeer Singh Godara

Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos.2045 & 2046/PUN/2019 निर्धारण वषा / Assessment Years : 2014-15 & 2015-16 Sant Tukaram Sahakari Sakhar Vs. ITO, Karkhana Ltd., Ward-2(5), Kasarsai Daumbre, Kasarsai, Pune Tal: Mulshi, Dist. Pune-410506 PAN : AACAS2897Q Appellant Respondent Assessee by Smt. Deepa Khare Revenue by Shri M.G. Jasnani Date of hearing 01-06-2022 Date of pronouncement 01-06-2022 आदेश / ORDER PER R.S. SYAL, VP : These appeals by the assessee arise out of two separate orders dated 20.11.2…

Sahyadri Sahakari Sakhar Karkhana Limited, Satara vs. Income-Tax Officer, Ward - 4, Satara

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

ITA 163/PUN/2019[2014-15]Status: DisposedITAT Pune24 May 2022AY 2014-15

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

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Kalika Singh

…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. 161 & 162/PUN/2019 धििाारण वर्ा / Assessment Years : 2012-13 & 2013-14 Sahyadri Sahakari Sakhar Karkhana Ltd., A/P. Yashwantnagar, Tal.-Karad, Dist. – Satara PAN : AAAAS4070K ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 1, Satara ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 163/PUN/2019 धििाारण वर्ा / Assessment Year : 2014-15 Sahyadri Sahakari Sakhar Karkhana Ltd., A/P.…

Sahyadri Sahakari Sakhar Karkhana Limited, Satara vs. Income-Tax Officer, Ward - 1, Satara

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

ITA 162/PUN/2019[2013-14]Status: DisposedITAT Pune24 May 2022AY 2013-14

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

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Kalika Singh

…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. 161 & 162/PUN/2019 धििाारण वर्ा / Assessment Years : 2012-13 & 2013-14 Sahyadri Sahakari Sakhar Karkhana Ltd., A/P. Yashwantnagar, Tal.-Karad, Dist. – Satara PAN : AAAAS4070K ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 1, Satara ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 163/PUN/2019 धििाारण वर्ा / Assessment Year : 2014-15 Sahyadri Sahakari Sakhar Karkhana Ltd., A/P.…

Sahyadri Sahakari Sakhar Karkhana Limited, Satara vs. Income-Tax Officer, Ward - 1, Satara

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

ITA 161/PUN/2019[2012-13]Status: DisposedITAT Pune24 May 2022AY 2012-13

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

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Kalika Singh

…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. 161 & 162/PUN/2019 धििाारण वर्ा / Assessment Years : 2012-13 & 2013-14 Sahyadri Sahakari Sakhar Karkhana Ltd., A/P. Yashwantnagar, Tal.-Karad, Dist. – Satara PAN : AAAAS4070K ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 1, Satara ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 163/PUN/2019 धििाारण वर्ा / Assessment Year : 2014-15 Sahyadri Sahakari Sakhar Karkhana Ltd., A/P.…

Rajarambapu Patil Ssk Ltd, Sangli vs. Assistant Commissioner of Income-Tax, Circle - 2, Sangli

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

ITA 1867/PUN/2017[2012-13]Status: DisposedITAT Pune22 Apr 2022AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.1867/Pun/2017 िनधा"रणवष" / Assessment Year : 2012-13 Rajarambapu Patil Ssk Ltd, The Assistant Commissioner Of Sakharale, Islampur, Vs Income Tax, Circle-2, Sangli. Dist. Sangli – 415 414. Pan: Aaaar 0790 D Appellant/ Revenue Respondent/ Assessee Assessee By Shri Prasanna L Joshi – Ar Revenue By Shri Deepak Garg - Dr Date Of Hearing 07/03/2022 Date Of Pronouncement 22/04/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Kolhapur Dated 16.05.2017For The Assessment Year 2012-13. The Assessee Raised The Following Grounds Of Appeal: “1. Ld. Cit(A) Ought To Have Followed The Judgement Of Itat, Mumbai Dated 16/5/1968 In Pravara Ssk In Ita No. 10939-42 Upheld By Hon’Ble Supreme Court, 94 Itr 321, Which Was Accepted By It Dept, For Over 3 Decades & As Held By Supreme Court In Radhasoami Satsang, 193 Itr 321, It Would Not Be Appropriate To Allow The Position To Be Changed In A Subsequent Year, As Re- Confirmed By Hon’Ble Supreme Court In Municipal Corp. Of Thane V. Vidyut Metalics (2007) 8 Scc 688. 2. Ld. Cit(A) Ought To Have Held That It Is Government’S Policy To Encourage Co-Operatives & Appellant’S Business Which Is Run On Co- Operative Principles & Policy & Has Its Aims & Objects That Are

Section 9

…आयकरअपीलीयअिधकरण“ए”"यायपीठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM आयकरअपीलसं. / ITA No.1867/PUN/2017 िनधा"रणवष" / Assessment Year : 2012-13 Rajarambapu Patil SSK Ltd, The Assistant Commissioner of Sakharale, Islampur, Vs Income Tax, Circle-2, Sangli. Dist. Sangli – 415 414. PAN: AAAAR 0790 D Appellant/ Revenue Respondent/ Assessee Assessee by Shri Prasanna L Joshi – AR Revenue by Shri Deepak Garg - DR Date of hearing 07/03/2022 Date of pronouncement 22/04/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed…

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

In the result, the appeal is allowed for statistical purposes

ITA 1564/PUN/2018[2015-16]Status: HeardITAT Pune13 Jan 2022AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER "नधा"रण वष" / Assessment Year : 2015-16 Shree Chhatrapati Sahakari Vs. DCIT, Circle-14, Sakhar Karkhana Ltd., Pune A/P. Bhavaninagar, Tal. Indapur, Dist. Pune – 413104 PAN : AAAAS3869G Appellant Respondent Assessee by None Revenue by Shri S.P. Walimbe Date of hearing 13-01-2022 Date of pronouncement 13-01-2022 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order dated 06-06-2018 passed by the CIT(A)-7, Pune in rela…

The Malegaon Sahakari Sakhar Karkhana Ltd, Pune vs. Income-Tax Officer, Hq-(6) (1), Pune

In the result, the appeal is partly allowed for statistical

ITA 68/PUN/2018[2013-14]Status: DisposedITAT Pune21 Oct 2021AY 2013-14

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.68/Pun/2018 िनधा"रण वष" / Assessment Year : 2013-14 The Malegaon Sahakari Sakhar Vs. Ito, Hq (6)(1) Karkhana Limited, Pune A/P. Shivnagar, Tal. Baramati, Dist. Pune – 413116 Pan : Aaatt2989L Appellant Respondent

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.68/PUN/2018 िनधा"रण वष" / Assessment Year : 2013-14 The Malegaon Sahakari Sakhar Vs. ITO, HQ (6)(1) Karkhana Limited, Pune A/P. Shivnagar, Tal. Baramati, Dist. Pune – 413116 PAN : AAATT2989L Appellant Respondent Assessee by None Revenue by Shri Deepak Garg Date of hearing 21-10-2021 Date of pronouncement 21-10-2021 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-7, Pune on 17-10-2017…

Bhimashankar Sahakari Sakhar Karkhana Limited, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

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

ITA 379/PUN/2018[2013-14]Status: DisposedITAT Pune05 Jul 2021AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 379/Pun/2018 धनधाारण वषा / Assessment Year : 2013-14

For Appellant: NoneFor Respondent: Shri Shivraj B Morey

Section 143(3)Section 37(1)Section 80I

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 379/PUN/2018 धनधाारण वषा / Assessment Year : 2013-14 Bhimashankar Sahakari Sakhar Karkhana Ltd. A/p- Pargaon, Tal. Ambegaon, Dist.- Pune-412 406 PAN : AAAAB0949G .......अपीलाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-10, Pune. ……प्रत्यथी / Respondent Assessee by : None Revenue by : Shri Shivraj B Morey सुनवाई की तारीख / Date of Hearing : 05.07.2021 घोषणा की तारीख / Date…

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

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

ITA 2178/PUN/2017[2004-05]Status: DisposedITAT Pune06 Feb 2020AY 2004-05

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita No.2178/Pun/2017 िनधा"रण वष" / Assessment Year : 2004-05 Nira Bhima Sahakari Sakhar Karkhana Ltd., A/P. Shahji Nagar, Tal. Indapur, Dist. Pune-413106. .......अपीलाथ" / Appellant Pan : Aaaan1256C बनाम / V/S. Dcit, Circle-14, ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Pankaj Garg सुनवाई क" तारीख / Date Of Hearing : 04.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 06.02.2020 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Filed By The Assessee Is Against The Order Of The Cit(A)-7, Pune Dated 03.07.2017 For The Assessment Year 2004-05. 2. Despite Service Of Notice By The Itat, There Was None To Represent The Assessee. Therefore, This Appeal Is Being Decided On The Basis Of Material Available On Record & After Hearing The Ld. Dr For The Revenue. 3. The Assessee Is Engaged In The Business Of Manufacturing Of White Sugar. In This Appeal, The Issues Raised By The Assessee In The Grounds Of Appeal Are :-

For Appellant: NoneFor Respondent: Shri Pankaj Garg

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA No.2178/PUN/2017 िनधा"रण वष" / Assessment Year : 2004-05 Nira Bhima Sahakari Sakhar Karkhana Ltd., A/p. Shahji Nagar, Tal. Indapur, Dist. Pune-413106. .......अपीलाथ" / Appellant PAN : AAAAN1256C बनाम / V/s. DCIT, Circle-14, ……""यथ" / Respondent Pune. Assessee by : None Revenue by : Shri Pankaj Garg सुनवाई क" तारीख / Date of Hearing : 04.02.2020 घोषणा क" तारीख / Date of Pronouncement : 06.02.2020 आदेश / ORDER PER D. KARUNAKARA RAO, AM: This…