CIT v. Krishna SSK

211 Taxmann 109Supreme Court of India2012#1074 most cited

What is CIT v. Krishna SSK authority for?

The Supreme Court in CIT v. Krishna SSK establishes principles for de novo assessment of co-operative sugar factories concerning the tax implications of sugar sales to members, acknowledging that such sales are regulated under Section 79(A) of the Maharashtra Co-operative Societies Act, 1960. These principles guide the computation of total income from these regulated transactions.

102

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Krishna SSK · Krishna SSK · co-operative sugar factory · sugar sales to members · Maharashtra Co-operative Societies Act Section 79(A) · de novo assessment · income computation · Section 143(3) · Section 40A(2)(a) · application of income

Also reported as

211 Taxmann.com 109

Sections most often in play

Section 143(3)Section 250Section 79(A)Section 254Section 144Section 271(1)(c)Section 274Section 40A(2)(a)

Issues it is cited on

section 79section 155application of incomesection 254section 154section 25section 143(3)nfacsection 143total incomesection 14document

Judgments citing CIT v. Krishna SSK

Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd, Kolhapur vs. DCIT, Cir-1, Kolhapur

In the result the appeal filed by the assessee in ITA

ITA 2175/PUN/2025[2013-14]Status: DisposedITAT Pune22 Dec 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year Shri Datta Shetkari 1-7 2169/PUN/2025 DCIT, Circle-1, 2007-08 2170/PUN/2025 Sahakari Sakhar Kolhapur. 2008-09 2171/PUN/2025 2009-10 Karkhana Ltd., 2172/PUN/2025 2010-11 Gat No.230-231, At Post 2173/PUN/2025 2012-13 Dattanagar, Dattanagar, 2174/PUN/2025 2014-15 Shirol- 416120. 2175/PUN/2025 2013-14 PAN : AAAAS0597B Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 11.12.2025 Dat…

Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd, Kolhapur vs. DCIT, Cir-1, Kolhapur

In the result the appeal filed by the assessee in ITA

ITA 2173/PUN/2025[2012-13]Status: DisposedITAT Pune22 Dec 2025AY 2012-13

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year Shri Datta Shetkari 1-7 2169/PUN/2025 DCIT, Circle-1, 2007-08 2170/PUN/2025 Sahakari Sakhar Kolhapur. 2008-09 2171/PUN/2025 2009-10 Karkhana Ltd., 2172/PUN/2025 2010-11 Gat No.230-231, At Post 2173/PUN/2025 2012-13 Dattanagar, Dattanagar, 2174/PUN/2025 2014-15 Shirol- 416120. 2175/PUN/2025 2013-14 PAN : AAAAS0597B Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 11.12.2025 Dat…

Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd, Kolhapur vs. DCIT, Cir-1, Kolhapur

In the result the appeal filed by the assessee in ITA

ITA 2172/PUN/2025[2010-11]Status: DisposedITAT Pune22 Dec 2025AY 2010-11

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year Shri Datta Shetkari 1-7 2169/PUN/2025 DCIT, Circle-1, 2007-08 2170/PUN/2025 Sahakari Sakhar Kolhapur. 2008-09 2171/PUN/2025 2009-10 Karkhana Ltd., 2172/PUN/2025 2010-11 Gat No.230-231, At Post 2173/PUN/2025 2012-13 Dattanagar, Dattanagar, 2174/PUN/2025 2014-15 Shirol- 416120. 2175/PUN/2025 2013-14 PAN : AAAAS0597B Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 11.12.2025 Dat…

Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd, Kolhapur vs. DCIT, Cir-1, Kolhapur

In the result the appeal filed by the assessee in ITA

ITA 2170/PUN/2025[2008-09]Status: DisposedITAT Pune22 Dec 2025AY 2008-09

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year Shri Datta Shetkari 1-7 2169/PUN/2025 DCIT, Circle-1, 2007-08 2170/PUN/2025 Sahakari Sakhar Kolhapur. 2008-09 2171/PUN/2025 2009-10 Karkhana Ltd., 2172/PUN/2025 2010-11 Gat No.230-231, At Post 2173/PUN/2025 2012-13 Dattanagar, Dattanagar, 2174/PUN/2025 2014-15 Shirol- 416120. 2175/PUN/2025 2013-14 PAN : AAAAS0597B Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 11.12.2025 Dat…

Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd, Shirol vs. DCIT, Cir-1, Kolhapur

In the result the appeal filed by the assessee in ITA

ITA 2169/PUN/2025[2007-08]Status: DisposedITAT Pune22 Dec 2025AY 2007-08

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year Shri Datta Shetkari 1-7 2169/PUN/2025 DCIT, Circle-1, 2007-08 2170/PUN/2025 Sahakari Sakhar Kolhapur. 2008-09 2171/PUN/2025 2009-10 Karkhana Ltd., 2172/PUN/2025 2010-11 Gat No.230-231, At Post 2173/PUN/2025 2012-13 Dattanagar, Dattanagar, 2174/PUN/2025 2014-15 Shirol- 416120. 2175/PUN/2025 2013-14 PAN : AAAAS0597B Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 11.12.2025 Dat…

Shri Ganesh Sahakari Sakhar Kharkhana Limited, Ahmednagar vs. DCIT Ahmednagar Circle, Ahmednagar

ITA 119/PUN/2025[2009-10]Status: DisposedITAT Pune18 Aug 2025AY 2009-10

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.119/Pun/2025 निर्धारण वर्ष / Assessment Year : 2009-10 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/P. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 Vs. Dcit, Ahmednagar Circle, Ahmednagar Pan: Aaeas0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / Ita Nos.2510, 2511 & 2512/Pun/2024 निर्धारण वर्ष / Assessment Years : 2010-11, 2012-13 & 2013-14 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/P. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 Vs. Dcit, Ahmednagar Circle, Ahmednagar Pan : Aaeas0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Hanmant Dattatry Dhavale Department By : Shri Amol Khairnar Date Of Hearing : 15-07-2025 Date Of Pronouncement : 18-08-2025 आदेश / Order Per Astha Chandra, Jm : The Above Four Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 20.12.2024 & 25.10.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Years ("Ays”) 2009-10 & 2010-11, 2012-13 & 2013-14 Respectively. For The Sake Of Convenience, All These Appeals Were Heard Together & Are Being Disposed Of By This Common Order. Ita No. 2510/Pun/2024 For Ay 2010-11 Is Taken Up As A Lead Case.

For Appellant: Shri Hanmant Dattatry DhavaleFor Respondent: Shri Amol Khairnar
Section 143(3)Section 144BSection 155(19)Section 254Section 40A(2)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.119/PUN/2025 निर्धारण वर्ष / Assessment Year : 2009-10 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/p. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 Vs. DCIT, Ahmednagar Circle, Ahmednagar PAN: AAEAS0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.2510, 2511 & 2512/PUN/2024 निर्धारण वर्ष / Assessment Years : 2010-11, 2012-13 & 2013-14 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/p.…

Shri Ganesh Ssk Ltd, Ahmednagar vs. D.C.I.T, Ahmednagar, Circle-Ahmednagar

ITA 2512/PUN/2024[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Hanmant Dattatry DhavaleFor Respondent: Shri Amol Khairnar
Section 143(3)Section 144BSection 155(19)Section 254Section 40A(2)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.119/PUN/2025 धििाारण वर्ा / Assessment Year : 2009-10 Shri Ganesh Sahakari Sakhar Karkhana Ltd., DCIT, Ahmednagar Circle, A/p. Ranjangaon Khurd, Tal.-Rahata, Ahmednagar Dist.-Ahmednagar – 413719 Vs. PAN : AAEAS0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.2510, 2511 & 2512/PUN/2024 धििाारण वर्ा / Assessment Years : 2010-11, 2012-13 & 2013-14 Shri Ganesh Sahakari Sakhar Karkhana Ltd., DCI…

Shri Ganesh Ssk Ltd, Ahmednagar vs. D.C.I.T, Ahmednagar, Circle-Ahmednagar

ITA 2511/PUN/2024[2012-13]Status: DisposedITAT Pune18 Aug 2025AY 2012-13

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Department byFor Respondent: Date of hearing
Section 143(3)Section 144BSection 155(19)Section 254Section 40A(2)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.119/PUN/2025 निर्धारण वर्ष / Assessment Year : 2009-10 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/p. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 PAN: AAEAS0636H अपीलार्थी / Appellant Vs. DCIT, Ahmednagar Circle, Ahmednagar प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.2510, 2511 & 2512/PUN/2024 निर्धारण वर्ष / Assessment Years : 2010-11, 2012-13 & 2013-14 Shri Ganesh Sahakari Sakhar Karkhana Lt…

Shri Ganesh Ssk Ltd, Ahmednagar vs. D.C.I.T, Ahmednagar, Circle-Ahmednagar

ITA 2510/PUN/2024[2010-11]Status: DisposedITAT Pune18 Aug 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.119/Pun/2025 निर्धारण वर्ष / Assessment Year : 2009-10 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/P. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 Vs. Dcit, Ahmednagar Circle, Ahmednagar Pan: Aaeas0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / Ita Nos.2510, 2511 & 2512/Pun/2024 निर्धारण वर्ष / Assessment Years : 2010-11, 2012-13 & 2013-14 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/P. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 Vs. Dcit, Ahmednagar Circle, Ahmednagar Pan : Aaeas0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Hanmant Dattatry Dhavale Department By : Shri Amol Khairnar Date Of Hearing : 15-07-2025 Date Of Pronouncement : 18-08-2025 आदेश / Order Per Astha Chandra, Jm : The Above Four Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 20.12.2024 & 25.10.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Years ("Ays”) 2009-10 & 2010-11, 2012-13 & 2013-14 Respectively. For The Sake Of Convenience, All These Appeals Were Heard Together & Are Being Disposed Of By This Common Order. Ita No. 2510/Pun/2024 For Ay 2010-11 Is Taken Up As A Lead Case. 2

For Appellant: Shri Hanmant Dattatry DhavaleFor Respondent: Shri Amol Khairnar
Section 143(3)Section 144BSection 155(19)Section 254Section 40A(2)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.119/PUN/2025 निर्धारण वर्ष / Assessment Year : 2009-10 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/p. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 Vs. DCIT, Ahmednagar Circle, Ahmednagar PAN: AAEAS0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.2510, 2511 & 2512/PUN/2024 निर्धारण वर्ष / Assessment Years : 2010-11, 2012-13 & 2013-14 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/p.…

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…

Assistant Commissioner of Income Tax, Circle -1, Kolhapur vs. Shree Tatyasaheb Kore Warana Sahakari Sakhar Karkhana Ltd., Maharashtra

ITA 1178/PUN/2024[2018-19]Status: DisposedITAT Pune31 Jan 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250Section 79

…ied on the order of the Assessing Officer. Ld.DR submitted that since A.Y.2015-16 has been set-aside by ITAT to Assessing Officer(AO) for denovo adjudication following the principles laid down by Hon’ble Supreme Court in the case of CIT Vs. Krishna SSK [2012] 211 Taxmann 109 (SC), these years may also be set- ITA Nos.1176, 1177 &1178/PUN/2024 – 03 Appeals [R] aside. Ld.DR also relied on the decision of Co-ordinate Bench of the ITAT Pune in the case of Shree Adinath SSK Ltd., in ITA No.485/PUN/2019 for A.Y.2013-14 dated 11.05.2022. 2.1 Mr.Ajay Kumar Keshari-ld.CIT(DR) in the written submission submitted that it…

Assistant Commissioner of Income Tax, Circle -1, Kolhapur vs. Shree Tatyasaheb Kore Warana Sahakari Sakhar Karkhana Ltd., Maharashtra

ITA 1177/PUN/2024[2017-18]Status: DisposedITAT Pune31 Jan 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250Section 79

…ied on the order of the Assessing Officer. Ld.DR submitted that since A.Y.2015-16 has been set-aside by ITAT to Assessing Officer(AO) for denovo adjudication following the principles laid down by Hon’ble Supreme Court in the case of CIT Vs. Krishna SSK [2012] 211 Taxmann 109 (SC), these years may also be set- ITA Nos.1176, 1177 &1178/PUN/2024 – 03 Appeals [R] aside. Ld.DR also relied on the decision of Co-ordinate Bench of the ITAT Pune in the case of Shree Adinath SSK Ltd., in ITA No.485/PUN/2019 for A.Y.2013-14 dated 11.05.2022. 2.1 Mr.Ajay Kumar Keshari-ld.CIT(DR) in the written submission submitted that it…

Assistant Commissioner of Income Tax, Circle -1, Kolhapur vs. Shree Tatyasaheb Kore Warana Sahakari Sakhar Karkhana Ltd., Maharashtra

ITA 1176/PUN/2024[2016-17]Status: DisposedITAT Pune31 Jan 2025AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250Section 79

…ied on the order of the Assessing Officer. Ld.DR submitted that since A.Y.2015-16 has been set-aside by ITAT to Assessing Officer(AO) for denovo adjudication following the principles laid down by Hon’ble Supreme Court in the case of CIT Vs. Krishna SSK [2012] 211 Taxmann 109 (SC), these years may also be set- ITA Nos.1176, 1177 &1178/PUN/2024 – 03 Appeals [R] aside. Ld.DR also relied on the decision of Co-ordinate Bench of the ITAT Pune in the case of Shree Adinath SSK Ltd., in ITA No.485/PUN/2019 for A.Y.2013-14 dated 11.05.2022. 2.1 Mr.Ajay Kumar Keshari-ld.CIT(DR) in the written submission submitted that it…

Assistant Commissioner of Income Tax, Circle -1, Kolhapur vs. Shree Tatyasaheb Kore Warana Sahakar Sakhar Karkhana Ltd., Maharashtra

ITA 1175/PUN/2024[2014-15]Status: DisposedITAT Pune31 Jan 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250Section 79

…ied on the order of the Assessing Officer. Ld.DR submitted that since A.Y.2015-16 has been set-aside by ITAT to Assessing Officer(AO) for denovo adjudication following the principles laid down by Hon’ble Supreme Court in the case of CIT Vs. Krishna SSK [2012] 211 Taxmann 109 (SC), the A.Y.2007-08 to A.Y.2014- 15 may also be set-aside. Ld.DR also relied on the decision of Co-ordinate Bench of the ITAT Pune in the case of Shree Adinath SSK Ltd., in ITA No.485/PUN/2019 for A.Y.2013-14 dated 11.05.2022. ITA Nos.1155, 1156, 1170 to 1175/PUN/2024 – 08 Appeals [R] 2.1 Mr.Ajay Kumar Keshari -ld.CIT(DR) in the written su…

Assistant Commissioner of Income Tax, Circle -1, Kolhapur vs. Shree Tatyasaheb Kore Warana Sahakari Sakhar Karkhana Ltd., Maharashtra

ITA 1174/PUN/2024[2013-14]Status: DisposedITAT Pune31 Jan 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250Section 79

…ied on the order of the Assessing Officer. Ld.DR submitted that since A.Y.2015-16 has been set-aside by ITAT to Assessing Officer(AO) for denovo adjudication following the principles laid down by Hon’ble Supreme Court in the case of CIT Vs. Krishna SSK [2012] 211 Taxmann 109 (SC), the A.Y.2007-08 to A.Y.2014- 15 may also be set-aside. Ld.DR also relied on the decision of Co-ordinate Bench of the ITAT Pune in the case of Shree Adinath SSK Ltd., in ITA No.485/PUN/2019 for A.Y.2013-14 dated 11.05.2022. ITA Nos.1155, 1156, 1170 to 1175/PUN/2024 – 08 Appeals [R] 2.1 Mr.Ajay Kumar Keshari -ld.CIT(DR) in the written su…

Assistant Commissioner of Income Tax, Circle -1, Kolhapur vs. Shree Tatyasaheb Kore Warana Sahakari Sakhar Karkhana Ltd., Maharashtra

ITA 1173/PUN/2024[2012-13]Status: DisposedITAT Pune31 Jan 2025AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250Section 79

…ied on the order of the Assessing Officer. Ld.DR submitted that since A.Y.2015-16 has been set-aside by ITAT to Assessing Officer(AO) for denovo adjudication following the principles laid down by Hon’ble Supreme Court in the case of CIT Vs. Krishna SSK [2012] 211 Taxmann 109 (SC), the A.Y.2007-08 to A.Y.2014- 15 may also be set-aside. Ld.DR also relied on the decision of Co-ordinate Bench of the ITAT Pune in the case of Shree Adinath SSK Ltd., in ITA No.485/PUN/2019 for A.Y.2013-14 dated 11.05.2022. ITA Nos.1155, 1156, 1170 to 1175/PUN/2024 – 08 Appeals [R] 2.1 Mr.Ajay Kumar Keshari -ld.CIT(DR) in the written su…

Assistant Commissioner of Income Tax, Circle -1, Kolhapur vs. Shree Tatyasaheb Kore Warana Sahakari Sakhar Karkhana Ltd., Maharashtra

ITA 1172/PUN/2024[2011-12]Status: DisposedITAT Pune31 Jan 2025AY 2011-12

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250Section 79

…ied on the order of the Assessing Officer. Ld.DR submitted that since A.Y.2015-16 has been set-aside by ITAT to Assessing Officer(AO) for denovo adjudication following the principles laid down by Hon’ble Supreme Court in the case of CIT Vs. Krishna SSK [2012] 211 Taxmann 109 (SC), the A.Y.2007-08 to A.Y.2014- 15 may also be set-aside. Ld.DR also relied on the decision of Co-ordinate Bench of the ITAT Pune in the case of Shree Adinath SSK Ltd., in ITA No.485/PUN/2019 for A.Y.2013-14 dated 11.05.2022. ITA Nos.1155, 1156, 1170 to 1175/PUN/2024 – 08 Appeals [R] 2.1 Mr.Ajay Kumar Keshari -ld.CIT(DR) in the written su…

Assistant Commissioner of Income Tax, Circle -1, Kolhapur vs. Shree Tatyasaheb Kore Warana Sahakari Sakhar Karkhana Ltd., Maharashtra

ITA 1171/PUN/2024[2010-11]Status: DisposedITAT Pune31 Jan 2025AY 2010-11

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

For Appellant: Shri Pramod Shingte – ARFor Respondent: Shri Ajay Kumar Keshari – CIT(DR)
Section 250Section 79

…ied on the order of the Assessing Officer. Ld.DR submitted that since A.Y.2015-16 has been set-aside by ITAT to Assessing Officer(AO) for denovo adjudication following the principles laid down by Hon'ble Supreme Court in the case of CIT Vs. Krishna SSK [2012] 211 Taxmann 109 (SC), the A.Y.2007-08 to A.Y.2014-15 may also be set-aside. Ld.DR also relied on the decision of Co-ordinate Bench of the ITAT Pune in the case of Shree Adinath SSK Ltd., in ITA No.485/PUN/2019 for A.Y.2013-14 dated 11.05.2022. 2.1 Mr.Ajay Kumar Keshari -ld.CIT(DR) in the written submission submitted that it is evident that the sale of sugar…

Assistant Commissioner of Income Tax, Circle -1, Kolhapur vs. Shree Tatyasaheb Kore Warana Sahakari Sakhar Karkhana Ltd., Maharashtra

ITA 1170/PUN/2024[2009-10]Status: DisposedITAT Pune31 Jan 2025AY 2009-10

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250Section 79

…ied on the order of the Assessing Officer. Ld.DR submitted that since A.Y.2015-16 has been set-aside by ITAT to Assessing Officer(AO) for denovo adjudication following the principles laid down by Hon’ble Supreme Court in the case of CIT Vs. Krishna SSK [2012] 211 Taxmann 109 (SC), the A.Y.2007-08 to A.Y.2014- 15 may also be set-aside. Ld.DR also relied on the decision of Co-ordinate Bench of the ITAT Pune in the case of Shree Adinath SSK Ltd., in ITA No.485/PUN/2019 for A.Y.2013-14 dated 11.05.2022. ITA Nos.1155, 1156, 1170 to 1175/PUN/2024 – 08 Appeals [R] 2.1 Mr.Ajay Kumar Keshari -ld.CIT(DR) in the written su…