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 366,339 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

Sadashivrao Mandlik Kagal Tal. Sah. Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Circle - 1, Kolhapur

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1731/PUN/2017[2014-15]Status: DisposedITAT Pune01 Oct 2019AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…e AO worked out an addition of Rs.8,32,433/-. The assessee carried the matter before the ld. CIT(A), who noticed that similar issue has been considered by the Hon‟ble Supreme Court in the case of CIT Vs. Krishna Sahakari Sakhar Karkhana Ltd. and others (2012) 254 CTR 638 (SC) in which the matter has been restored for ascertaining whether the difference between the Fair Market price and the Concessional price of the sugar supplied to farmers should or should not be added to the total income of the assessee along with consideration of certain other factors. The ld. CIT(A) took note of an order dated 01-03-2006 pass…

Bhogawati Sah. Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income Tax, Circle -1, Kolhapur

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1730/PUN/2017[2014-15]Status: DisposedITAT Pune01 Oct 2019AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…e AO worked out an addition of Rs.8,32,433/-. The assessee carried the matter before the ld. CIT(A), who noticed that similar issue has been considered by the Hon‟ble Supreme Court in the case of CIT Vs. Krishna Sahakari Sakhar Karkhana Ltd. and others (2012) 254 CTR 638 (SC) in which the matter has been restored for ascertaining whether the difference between the Fair Market price and the Concessional price of the sugar supplied to farmers should or should not be added to the total income of the assessee along with consideration of certain other factors. The ld. CIT(A) took note of an order dated 01-03-2006 pass…

Dudhganga Vedganga Sah. Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income Tax, Circle -1, Kolhapur

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1729/PUN/2017[2014-15]Status: DisposedITAT Pune01 Oct 2019AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…e AO worked out an addition of Rs.8,32,433/-. The assessee carried the matter before the ld. CIT(A), who noticed that similar issue has been considered by the Hon‟ble Supreme Court in the case of CIT Vs. Krishna Sahakari Sakhar Karkhana Ltd. and others (2012) 254 CTR 638 (SC) in which the matter has been restored for ascertaining whether the difference between the Fair Market price and the Concessional price of the sugar supplied to farmers should or should not be added to the total income of the assessee along with consideration of certain other factors. The ld. CIT(A) took note of an order dated 01-03-2006 pass…

Vasantdada Sahakari Sakhar Karkhana Ltd, Sangli vs. Assistant Commisssioner of Income Tax, Circle -2, Sangli

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1693/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…e AO worked out an addition of Rs.8,32,433/-. The assessee carried the matter before the ld. CIT(A), who noticed that similar issue has been considered by the Hon‟ble Supreme Court in the case of CIT Vs. Krishna Sahakari Sakhar Karkhana Ltd. and others (2012) 254 CTR 638 (SC) in which the matter has been restored for ascertaining whether the difference between the Fair Market price and the Concessional price of the sugar supplied to farmers should or should not be added to the total income of the assessee along with consideration of certain other factors. The ld. CIT(A) took note of an order dated 01-03-2006 pass…

Rena Sahakari Sakhar Karkhana Ltd, Latur vs. Deputy Commissioner of Income-Tax, Latur Circle, Latur

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1675/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…e AO worked out an addition of Rs.8,32,433/-. The assessee carried the matter before the ld. CIT(A), who noticed that similar issue has been considered by the Hon‟ble Supreme Court in the case of CIT Vs. Krishna Sahakari Sakhar Karkhana Ltd. and others (2012) 254 CTR 638 (SC) in which the matter has been restored for ascertaining whether the difference between the Fair Market price and the Concessional price of the sugar supplied to farmers should or should not be added to the total income of the assessee along with consideration of certain other factors. The ld. CIT(A) took note of an order dated 01-03-2006 pass…

Sahakar Maharshi Shankarrao Mohite Patil Ssk Ltd, Solapur vs. Assistant Commissioner of Income Tax, Solapur

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1318/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…e AO worked out an addition of Rs.8,32,433/-. The assessee carried the matter before the ld. CIT(A), who noticed that similar issue has been considered by the Hon‟ble Supreme Court in the case of CIT Vs. Krishna Sahakari Sakhar Karkhana Ltd. and others (2012) 254 CTR 638 (SC) in which the matter has been restored for ascertaining whether the difference between the Fair Market price and the Concessional price of the sugar supplied to farmers should or should not be added to the total income of the assessee along with consideration of certain other factors. The ld. CIT(A) took note of an order dated 01-03-2006 pass…

Kranti Ssk Ltd, Sangli vs. Assistant Commissioner of Income Tax, Sangli

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1021/PUN/2017[2010-11]Status: DisposedITAT Pune01 Oct 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…e AO worked out an addition of Rs.8,32,433/-. The assessee carried the matter before the ld. CIT(A), who noticed that similar issue has been considered by the Hon‟ble Supreme Court in the case of CIT Vs. Krishna Sahakari Sakhar Karkhana Ltd. and others (2012) 254 CTR 638 (SC) in which the matter has been restored for ascertaining whether the difference between the Fair Market price and the Concessional price of the sugar supplied to farmers should or should not be added to the total income of the assessee along with consideration of certain other factors. The ld. CIT(A) took note of an order dated 01-03-2006 pass…

Deshbhakata Ratnappnna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkranj Circle, Ichalkranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 61/PUN/2018[2014-15]Status: DisposedITAT Pune30 Sept 2019AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Deshbhakata Ratnappnna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkranj Circle, Ichalkranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 60/PUN/2018[2013-14]Status: DisposedITAT Pune30 Sept 2019AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Deshbhakata Ratnappnna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkranj Circle, Ichalkranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 59/PUN/2018[2012-13]Status: DisposedITAT Pune30 Sept 2019AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Deshbhakata Ratnappnna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkranj Circle, Ichalkranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 58/PUN/2018[2011-12]Status: DisposedITAT Pune30 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Deshbhakata Ratnappnna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkranj Circle, Ichalkranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 57/PUN/2018[2010-11]Status: DisposedITAT Pune30 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Deshbhakata Ratnappnna Kumbhar Panchaganga Ssk Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkaranji Circle, Ichalkaranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1570/PUN/2018[2015-16]Status: DisposedITAT Pune30 Sept 2019AY 2015-16

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Shivajirao Nilangekar Patil Ssk Ltd., Latur vs. Deputy Commissioner of Income-Tax

In the result, the appeal is partly allowed

ITA 668/PUN/2014[2006-07]Status: DisposedITAT Pune16 Sept 2019AY 2006-07

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.668/Pun/2014 िनधा"रण वष" / Assessment Year : 2006-07 Shivajirao Nilangekar Patil Vs. Dcit, Circle-3, Sahakari Sakhar Karkhana Ltd. Nanded A/P. Ambulga, Tal. Nilanga, Dist. Latur Pan : Aaaas4651F Appellant Respondent

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.668/PUN/2014 िनधा"रण वष" / Assessment Year : 2006-07 Shivajirao Nilangekar Patil Vs. DCIT, Circle-3, Sahakari Sakhar Karkhana Ltd. Nanded A/P. Ambulga, Tal. Nilanga, Dist. Latur PAN : AAAAS4651F Appellant Respondent Appellant by Shri Pramod Shingte Respondent by Shri Pankaj Garg Date of hearing 13-09-2019 Date of pronouncement 16-09-2019 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the Commission…

Karmaveer Shankarrao Kale Ssk Ltd, Ahmednagar vs. Assistant Commissioner of Income Tax, Ahmednagar

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

ITA 1273/PUN/2017[2013-14]Status: DisposedITAT Pune04 Sept 2019AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1273/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Karmaveer Shankarrao Kale Ssk Ltd., Gautamnagar, Post-Kolpewadi, Taluka: Kopargaon, Ahmednagar-423602. .......अपीलाथ" / Appellant Pan : Aacak5073C बनाम / V/S. Acit, Ahmednagar Circle, ……""यथ" / Respondent Ahmednagar. Assessee By : None Revenue By : Mrs. Shabana Parveen सुनवाई क" तारीख / Date Of Hearing : 27.08.2019 घोषणा क" तारीख / Date Of Pronouncement : 04.09.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-2, Pune Dated 22.12.2016 For The Assessment Year 2013-14. 2. Despite Service Of Notice Of Hearing, 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. In This Appeal, The Assessee Raised 19 Grounds. Out Of 19 Grounds, 3 Grounds Are The Main Grounds & The Same Relates To (I) Addition On Account Excess Sugarcane Price; (Ii) Sale Of Sugar At Concession Rate; And, (Iii) Addition On Account Of Cit(A)-Class Membership Fee.

For Appellant: NoneFor Respondent: Mrs. Shabana Parveen

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1273/PUN/2017 िनधा"रण वष" / Assessment Year : 2013-14 Karmaveer Shankarrao Kale SSK Ltd., Gautamnagar, Post-Kolpewadi, Taluka: Kopargaon, Ahmednagar-423602. .......अपीलाथ" / Appellant PAN : AACAK5073C बनाम / V/s. ACIT, Ahmednagar Circle, ……""यथ" / Respondent Ahmednagar. Assessee by : None Revenue by : Mrs. Shabana Parveen सुनवाई क" तारीख / Date of Hearing : 27.08.2019 घो…

Sanjivani (Takli) Ssk Ltd., Ahmednagar vs. Dy. CIT, Ahmednagar Circle, Ahmednagar

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

ITA 988/PUN/2013[2009-10]Status: DisposedITAT Pune26 Aug 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi for Sl. No.1 & 2For Respondent: Shri/s Neeraj Bansal for Sl. No.1, 2 &

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 959/PUN/2013 ACIT, Ahmednagar Sanjivani ( Takli) 2009-10 Circle, Sahakari Sakhar Ahmednagar Karkhana Ltd. Sahajanandnagar, Tal. Kopergaon, Dist. Ahmednagar. PAN : AAAAT3291R 2. 988/PUN/2013 Sanjivani ( Takli) DCIT, Ahmednagar 2009-10 Sahakari Sakhar Circle, Ahmednagar Karkhana Ltd. Sahakarnagar, Tal. Kopargaon, Dist. Ahmednagar. PAN : AAAAT3291R 3. 1022/PUN/2013 DCIT, Circle-3, Shri Tuljab…

ACIT, Ahmednagar vs. Sanjivani [ Takli ] Ssk Ltd, Ahmednagar

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

ITA 959/PUN/2013[2008-09]Status: DisposedITAT Pune26 Aug 2019AY 2008-09

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi for Sl. No.1 & 2For Respondent: Shri/s Neeraj Bansal for Sl. No.1, 2 &

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 959/PUN/2013 ACIT, Ahmednagar Sanjivani ( Takli) 2009-10 Circle, Sahakari Sakhar Ahmednagar Karkhana Ltd. Sahajanandnagar, Tal. Kopergaon, Dist. Ahmednagar. PAN : AAAAT3291R 2. 988/PUN/2013 Sanjivani ( Takli) DCIT, Ahmednagar 2009-10 Sahakari Sakhar Circle, Ahmednagar Karkhana Ltd. Sahakarnagar, Tal. Kopargaon, Dist. Ahmednagar. PAN : AAAAT3291R 3. 1022/PUN/2013 DCIT, Circle-3, Shri Tuljab…

Shri Tulja Bhavani Shetkari Sahakari Sakhar Karkhana Ltd., Osmanabad vs. DCIT, Circle-3, Nanded

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

ITA 1297/PUN/2013[2008-09]Status: DisposedITAT Pune26 Aug 2019AY 2008-09

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi for Sl. No.1 & 2For Respondent: Shri/s Neeraj Bansal for Sl. No.1, 2 &

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 959/PUN/2013 ACIT, Ahmednagar Sanjivani ( Takli) 2009-10 Circle, Sahakari Sakhar Ahmednagar Karkhana Ltd. Sahajanandnagar, Tal. Kopergaon, Dist. Ahmednagar. PAN : AAAAT3291R 2. 988/PUN/2013 Sanjivani ( Takli) DCIT, Ahmednagar 2009-10 Sahakari Sakhar Circle, Ahmednagar Karkhana Ltd. Sahakarnagar, Tal. Kopargaon, Dist. Ahmednagar. PAN : AAAAT3291R 3. 1022/PUN/2013 DCIT, Circle-3, Shri Tuljab…

Shri Tulja Bhavani Shetkari Sahakari Sakhar Karkhana Ltd., Osmanabad vs. DCIT, Circle-3, Nanded

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

ITA 1296/PUN/2013[2006-07]Status: DisposedITAT Pune26 Aug 2019AY 2006-07

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi for Sl. No.1 & 2For Respondent: Shri/s Neeraj Bansal for Sl. No.1, 2 &

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 959/PUN/2013 ACIT, Ahmednagar Sanjivani ( Takli) 2009-10 Circle, Sahakari Sakhar Ahmednagar Karkhana Ltd. Sahajanandnagar, Tal. Kopergaon, Dist. Ahmednagar. PAN : AAAAT3291R 2. 988/PUN/2013 Sanjivani ( Takli) DCIT, Ahmednagar 2009-10 Sahakari Sakhar Circle, Ahmednagar Karkhana Ltd. Sahakarnagar, Tal. Kopargaon, Dist. Ahmednagar. PAN : AAAAT3291R 3. 1022/PUN/2013 DCIT, Circle-3, Shri Tuljab…

DCIT, Circle-3, Nanded vs. Shri Tuljabhavani Shetkari Sahakari Sakhar Karkhana Ltd, Osmanabad

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

ITA 1023/PUN/2013[2008-09]Status: DisposedITAT Pune26 Aug 2019AY 2008-09

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi for Sl. No.1 & 2For Respondent: Shri/s Neeraj Bansal for Sl. No.1, 2 &

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 959/PUN/2013 ACIT, Ahmednagar Sanjivani ( Takli) 2009-10 Circle, Sahakari Sakhar Ahmednagar Karkhana Ltd. Sahajanandnagar, Tal. Kopergaon, Dist. Ahmednagar. PAN : AAAAT3291R 2. 988/PUN/2013 Sanjivani ( Takli) DCIT, Ahmednagar 2009-10 Sahakari Sakhar Circle, Ahmednagar Karkhana Ltd. Sahakarnagar, Tal. Kopargaon, Dist. Ahmednagar. PAN : AAAAT3291R 3. 1022/PUN/2013 DCIT, Circle-3, Shri Tuljab…