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.

How many judgments cite CIT v. Krishna SSK?

102 judgments on BharatTax cite CIT v. Krishna SSK (211 Taxmann 109), spanning 2019 to 2025.

Which sections of the Income Tax Act does CIT v. Krishna SSK come up under?

It is most often cited in judgments turning on Section 143(3), Section 250, Section 79(A), Section 254, Section 144, Section 271(1)(c).

CIT v. Krishna SSK (211 Taxmann 109)

Income Tax Officer, Ward-9(3), Pune vs. Morya Associates, Pune

ITA 1157/PUN/2024[2016-17]Status: HeardITAT 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), 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 1156/PUN/2024[2008-09]Status: DisposedITAT Pune31 Jan 2025AY 2008-09

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 1155/PUN/2024[2007-08]Status: DisposedITAT Pune31 Jan 2025AY 2007-08

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 1154/PUN/2024[2006-07]Status: DisposedITAT Pune31 Jan 2025AY 2006-07

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1154/Pun/2024 निर्धारण वर्ष / Assessment Year : 2006-07 The Assistant Commissioner Of Income Tax, Circle-1, Kolhapur. V Shree Tatyasaheb Kore Warana Sahakari Sakhar Karkhana Ltd., Gat No.1102, At Post Warananagar, Kolhapur, Maharashtra – 416113. Pan: Aaaat3108M Respondent/Assessee Appellant/ Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 26/12/2024 Date Of Pronouncement | 31/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Income Tax Act, 1961; For The A.Y.2006-07, Dated 27.03.2024. The Revenue Has Raised The Following Grounds Of Appeal :

Section 250Section 79

…ernment has already enacted legislation under section 79(A) of the Maharashtra Co-operative Societies Act, 1960 to discourage the practice of selling sugar at concessional rates. Additionally, the Hon'ble Supreme Court's decision in CIT Vs. Krishna SSK [2012] 211 Taxmann 109 (SC), along with the provisions of the Maharashtra Co-operative Societies Act, 1960 and the circular dated 01.03.2006 issued by the Sugar Commissioner, Pune have provided clear guidelines on the matter. Submission of ld.AR: 3. The ld.Authorised Representative(ld.AR) for the Assessee filed paper book. Ld.AR invited our attention to the assessm…

Shri Vitthal Sahakari Sakhar K Ltd.., Solapur vs. The Deputy Commissioner of Income Tax Circle-1, Solapur

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

ITA 580/PUN/2023[2010-11]Status: DisposedITAT Pune02 Sept 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.580/Pun/2023 िनधा"रण वष" / Assessment Year:2010-11 Shri Vitthal Vs Dcit, Sahakarisakharkarakhana Circle-1, Solapur. Limited, At Gursale Post Gursale, Tal Pandarpur District, Solapur – 413304. Pan: Aaaas3892H Appellant/ Assessee Respondent / Revenue Assessee By Shri Hanmant D Dhavle – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 18/06/2024 Date Of Pronouncement 02/09/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 17.03.2023 For The Assessment Year 2010-11. The Assessee Has Raised The Following Grounds Of Appeal : Shri Vitthal Sahakari Sakhar Ltd., [A]

Section 143Section 143(3)Section 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.580/PUN/2023 िनधा"रण वष" / Assessment Year:2010-11 Shri Vitthal Vs DCIT, SahakariSakharKarakhana Circle-1, Solapur. Limited, At Gursale Post Gursale, Tal Pandarpur District, Solapur – 413304. PAN: AAAAS3892H Appellant/ Assessee Respondent / Revenue Assessee by Shri Hanmant D Dhavle – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 18/06/2024 Date of pronouncement 02/09/2024 आदेश/ ORDE…

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

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

ITA 1957/PUN/2018[2014-15]Status: DisposedITAT Pune28 Jun 2023AY 2014-15

For Appellant: Shri Prasanna L. Joshi, CAFor Respondent: Shri Prakash Mane, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „B‟ BENCHES :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER & SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Shree Someshwar Sahakari vs DCIT, Circle-14, Sakhar Karkhana Ltd., Pune. Someshwarnagar, Tal- Baramati, Dist. Pune. PAN: AAAAS 2034 B Appellant/Assessee Respondent /Revenue Assessee by : Shri Prasanna L. Joshi, CA Revenue by : Shri Prakash Mane, DR Date of hearing : 19/06/2023 Date of pronouncement : 28/06/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax (Appeals)-7…

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

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

ITA 1568/PUN/2018[2015-16]Status: DisposedITAT Pune24 Aug 2022AY 2015-16

For Appellant: Shri Pranjal S. PhadnisFor Respondent: Shri Hitendra B. Ninawe

Section 40A(2)(a)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 1568/PUN/2018 : A.Y. 2015-16 Shri Dudhganga Vedganga SSK Ltd., Bidri, Tal. Kagal, Dist. Kolhapur – PAN: AAAAS 3732 N Appellant Vs. The Asstt. Commissioner of Income-tax Circle 1, Kolhapur. Respondent Appellant by : Shri Pranjal S. Phadnis Respondent by : Shri Hitendra B. Ninawe Date of Hearing : 23-08-2022 Date of Pronouncement : 23-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emanates from order of the ld. C…

Ashok Sahakari Sakhar Karkhana Ltd, Ahmednagar vs. Assistant Commissioner of Income-Tax, Ahmednagar Circle, Ahmednagar

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

ITA 1880/PUN/2018[2014-15]Status: DisposedITAT Pune16 Aug 2022AY 2014-15

Bench: Co- Ordinate Bench Of Pune Tribunal In The Case Of Shree Adinath Ssk Ltd. Vs.

For Appellant: Shri Prakash SandbhorFor Respondent: Shri Arvind Desai

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM ITA No. 1880/PUN/2018 : A.Y. 2014-15 Ashok SSK Ltd., Ashok Nagar, Shrirampur, Ahmednagar 413 717 PAN: AACAA 2410 P Appellant Vs. The Asstt. Commissioner of Income-tax, Ahmednagar Circle, Ahmednagar. Respondent Appellant by : Shri Prakash Sandbhor Respondent by : Shri Arvind Desai Date of Hearing :10-08-2022 Date of Pronouncement : 16-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emanates from order of the ld. Commissioner of Income Tax (Ap…

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

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

ITA 1486/PUN/2018[2015-16]Status: DisposedITAT Pune08 Aug 2022AY 2015-16

Bench: Co- Ordinate Bench Of Pune Tribunal In The Case Of Shree Adinath Ssk Ltd. Vs. Acit In Ita No. 485/Pun/2019 For A.Y. 2013-14, Order Dated 11-05-2022, Wherein It Has Been Observed & Held As Under:

For Appellant: Shri M.K. Kulkarni &For Respondent: Shri S.P. Walimbe

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1486/PUN/2018 : A.Y. 2015-16 Tatyasaheb Kore Warana SSK Ltd. A/P Warnnaga, Tal. Panhala, Kolhapur – 416 113 PAN; AAAAT 3108 M Appellant Vs. The Asstt. Commissioner of Income-tax, Circle 1, Kolhapur Respondent Appellant by : Shri M.K. Kulkarni & Ms. J.R. Chandekar Respondent by : Shri S.P. Walimbe Date of Hearing :28-07-2022 Date of Pronouncement : 08-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emanates from order of the ld. Commissioner…

Vaidyanath Kedeshwar Sakhar Udyog, Beed vs. Deputy Commissioner of Income-Tax, Ahmednagar Circle, Ahmednagar

Appeal is allowed for statistical purposes in above terms

ITA 444/PUN/2018[2012-13]Status: DisposedITAT Pune15 Jul 2022AY 2012-13

For Appellant: NoneFor Respondent: Shri Rajeev Kumar

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 444/PUN/2018 A.Y. 2012-13 Vaidyanath Kedeshwar Sakhar Udyog C/o. Vaidyanath Sahakari Sakhar Karkhana Ltd., Pangri, Tal. Parli Dist. Beed 431 530 PAN; AABAV 1593 P : Appellant Vs. The Dy. CIT, Ahmednagar Circle, Ahmednagar. : Respondent Appellant by : None Respondent by : Shri Rajeev Kumar Date of Hearing : 30-06-2022 Date of Pronouncement : 15-07-2022 ORDER PER S.S. GODARA, JM : This assessee's appeal for A.Y. 2012-13 is against the CIT(A)- 2, Pune’s order dated 28-06-2017 passed in case No. PN/CIT(A)…

Karmayogi Shankarraoji Patil Ssk Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

In the result, assessee’s appeal is partly allowed in above terms

ITA 1152/PUN/2018[2015-16]Status: DisposedITAT Pune07 Jul 2022AY 2015-16

For Appellant: Shri Hemant D. DhavleFor Respondent: Shri S.P. Walimbe

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1152/PUN/2018 : A.Y. 2015-16 Karmayogi Shankarrao Patil SSK Ltd., A/P Mahatmaphulenagar Tal. Indapur, Dist. Pune. PAN; AAAA1022 N Appellant Vs. The Dy. CIT, Cir. 14, Pune. Respondent Appellant by : Shri Hemant D. Dhavle Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 07-07-2022 ORDER PER S.S. GODARA, JM : This assessee’s appeal for A.Y 2015-16 is against the CIT(A) 7, Pune’s order dated 26-04-2018 passed in case No. case No. PN/CIT(A)- 7/CIR.14/10241/2017-18 invol…

Shree Adinath Ssk Ltd, Solapur vs. Assistant Commissioner of Income-Tax, Circle -1, Solapur

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

ITA 485/PUN/2019[2013-14]Status: DisposedITAT Pune11 May 2022AY 2013-14

For Appellant: Shri Prasanna Joshi (through virtual)For Respondent: Shri Sardar Singh Meena (through physical)

Section 40A(2)(a)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 485/PUN/2019 : A.Y. 2013-14 Shree Adinath SSK Ltd., P.O.Shelgaon, Bhalwani, Jeur, Tal. Karmala, Dist. Solapur. PAN: AAAAS4167M Appellant Vs. The Asstt. Commissioner of Income-tax, Circle 1, Solapur Respondent Appellant by : Shri Prasanna Joshi (through virtual) Respondent by : Shri Sardar Singh Meena (through physical) Date of Hearing :11-05-2022 Date of Pronouncement : 11-05-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee…