CIT v. Tasgaon Taluka S.S.K. Ltd.

103 Taxmann.com 57Supreme Court of India2019#254 most cited

What is CIT v. Tasgaon Taluka S.S.K. Ltd. authority for?

The Supreme Court holds that the issue of payment of excessive price on purchase of sugarcane by assesses is no longer res integra. The court elaborately dealt with this issue.

306

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Tasgaon Taluka S.S.K. Ltd. · section 37(1) · sugarcane purchases · excessive price · business expenditure · approved Final Cane Price · FCP · res integra

Issues it is cited on

Judgments citing CIT v. Tasgaon Taluka S.S.K. Ltd.

Vadodara District Co.Op. Sugarcane Growers Union Ltd., Baroda vs. The DCIT, Circle-3(1), Baroda

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

ITA 507/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2014-15

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 506-507/Ahd/2018 िनधा"रण वष"/Asstt. Years: 2012-2013 & 2014-2015 Vadodara District Co-Op. Sugarcane The Deputy Commissioner Growers Union Limited, Vs. Of Income Tax, At & Post Gandhara, Circle-3(1), Tal. Karjan, Vadodara. Dist. Vadodara-391201. Pan: Aaaav0287H

For Appellant: Ms Amrin Pathan, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT. D.R with Shri Alpesh Parmar, Sr. D.R
Section 234BSection 234CSection 27ISection 37(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A” BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 506-507/AHD/2018 िनधा"रण वष"/Asstt. Years: 2012-2013 & 2014-2015 Vadodara District Co-op. Sugarcane The Deputy Commissioner Growers Union Limited, Vs. of Income Tax, At & Post Gandhara, Circle-3(1), Tal. Karjan, Vadodara. Dist. Vadodara-391201. PAN: AAAAV0287H (Applicant) (Respondent) Assessee by : Ms Amrin Pathan, A.R Revenue by : Shri Vijay Kumar Jaiswal, CIT. D.R with Shri Alpesh Parmar, Sr. D.R सुनवाई क" त…

Vadodara District Co.Op. Sugarcane Growers Union Ltd., Baroda vs. The DCIT, Circle-3(1), Baroda

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

ITA 506/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2012-13

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 506-507/Ahd/2018 िनधा"रण वष"/Asstt. Years: 2012-2013 & 2014-2015 Vadodara District Co-Op. Sugarcane The Deputy Commissioner Growers Union Limited, Vs. Of Income Tax, At & Post Gandhara, Circle-3(1), Tal. Karjan, Vadodara. Dist. Vadodara-391201. Pan: Aaaav0287H

For Appellant: Ms Amrin Pathan, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT. D.R with Shri Alpesh Parmar, Sr. D.R
Section 234BSection 234CSection 27ISection 37(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A” BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 506-507/AHD/2018 िनधा"रण वष"/Asstt. Years: 2012-2013 & 2014-2015 Vadodara District Co-op. Sugarcane The Deputy Commissioner Growers Union Limited, Vs. of Income Tax, At & Post Gandhara, Circle-3(1), Tal. Karjan, Vadodara. Dist. Vadodara-391201. PAN: AAAAV0287H (Applicant) (Respondent) Assessee by : Ms Amrin Pathan, A.R Revenue by : Shri Vijay Kumar Jaiswal, CIT. D.R with Shri Alpesh Parmar, Sr. D.R सुनवाई क" त…

Ajinkyatara Sahakari Sakhar Karkhana Limited, Satara vs. Deputy Commissioner of Income-Tax, Satara Circle, Satara

Accordingly. The assessee’s instant third appeal in ITA No.1832/PUN/2018 is allowed for statistical purpose

ITA 1832/PUN/2018[2007-08]Status: DisposedITAT Pune29 Aug 2022AY 2007-08

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No’S.1830 To 1832/Pun/2018 िनधा"रणवष" / Assessment Years : 2001-02, 2004-05 & 2007-08 Ajinkyatara Sahakari Sakhar The Acit, Satara Circle, Karkhana Ltd., Vs Satara. A/P. Shaunagar Shendre, . Dist. Satara. Pan: Aaaaa 0510 E Appellant/ Assessee Respondent /Revenue Assessee By Shri Pratik Sandbhor – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: 1. These Assessee’S Three Appeal For Assessment Years 2001-02, 2004-05 & 2007-08 Arise Against The Cit(A)-13, Pune’S Common Order Dated 07.08.2018 Passed In Case No:Cit(A)-13/06-07/143, Cit(A)-13/10-11/84 & Cit(A)-13/09-10/633 Involving Proceedings U/S.143(3) R.W.S 147, U/S.143(3) R.W.S 254 & U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”]; Assessment-Year Wise, Respectively.

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 आयकर अपीलसं. / ITA No’s.1830 to 1832/PUN/2018 िनधा"रणवष" / Assessment Years : 2001-02, 2004-05 & 2007-08 Ajinkyatara Sahakari Sakhar The ACIT, Satara Circle, Karkhana Ltd., Vs Satara. A/p. Shaunagar Shendre, . Dist. Satara. PAN: AAAAA 0510 E Appellant/ Assessee Respondent /Revenue Assessee by Shri Pratik Sandbhor – AR Revenue by Shri S P Walimbe – DR Date of hearing 11/08/2022 Date of pronouncement 29/08/2022 आदेश/ ORDER Per S.S.Godara, JM:…

Ajinkyatara Sahakari Sakhar Karkhana Limited, Satara vs. Deputy Commissioner of Income-Tax, Satara Circle, Satara

Accordingly. The assessee’s instant third appeal in ITA No.1832/PUN/2018 is allowed for statistical purpose

ITA 1831/PUN/2018[2004-05]Status: DisposedITAT Pune29 Aug 2022AY 2004-05

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No’S.1830 To 1832/Pun/2018 िनधा"रणवष" / Assessment Years : 2001-02, 2004-05 & 2007-08 Ajinkyatara Sahakari Sakhar The Acit, Satara Circle, Karkhana Ltd., Vs Satara. A/P. Shaunagar Shendre, . Dist. Satara. Pan: Aaaaa 0510 E Appellant/ Assessee Respondent /Revenue Assessee By Shri Pratik Sandbhor – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: 1. These Assessee’S Three Appeal For Assessment Years 2001-02, 2004-05 & 2007-08 Arise Against The Cit(A)-13, Pune’S Common Order Dated 07.08.2018 Passed In Case No:Cit(A)-13/06-07/143, Cit(A)-13/10-11/84 & Cit(A)-13/09-10/633 Involving Proceedings U/S.143(3) R.W.S 147, U/S.143(3) R.W.S 254 & U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”]; Assessment-Year Wise, Respectively.

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 आयकर अपीलसं. / ITA No’s.1830 to 1832/PUN/2018 िनधा"रणवष" / Assessment Years : 2001-02, 2004-05 & 2007-08 Ajinkyatara Sahakari Sakhar The ACIT, Satara Circle, Karkhana Ltd., Vs Satara. A/p. Shaunagar Shendre, . Dist. Satara. PAN: AAAAA 0510 E Appellant/ Assessee Respondent /Revenue Assessee by Shri Pratik Sandbhor – AR Revenue by Shri S P Walimbe – DR Date of hearing 11/08/2022 Date of pronouncement 29/08/2022 आदेश/ ORDER Per S.S.Godara, JM:…

Ajinkyatara Sahakari Sakhar Karkhana Limited, Satara vs. Deputy Commissioner of Income-Tax, Satara Circle, Satara

Accordingly. The assessee’s instant third appeal in ITA No.1832/PUN/2018 is allowed for statistical purpose

ITA 1830/PUN/2018[2001-02]Status: DisposedITAT Pune29 Aug 2022AY 2001-02

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No’S.1830 To 1832/Pun/2018 िनधा"रणवष" / Assessment Years : 2001-02, 2004-05 & 2007-08 Ajinkyatara Sahakari Sakhar The Acit, Satara Circle, Karkhana Ltd., Vs Satara. A/P. Shaunagar Shendre, . Dist. Satara. Pan: Aaaaa 0510 E Appellant/ Assessee Respondent /Revenue Assessee By Shri Pratik Sandbhor – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: 1. These Assessee’S Three Appeal For Assessment Years 2001-02, 2004-05 & 2007-08 Arise Against The Cit(A)-13, Pune’S Common Order Dated 07.08.2018 Passed In Case No:Cit(A)-13/06-07/143, Cit(A)-13/10-11/84 & Cit(A)-13/09-10/633 Involving Proceedings U/S.143(3) R.W.S 147, U/S.143(3) R.W.S 254 & U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”]; Assessment-Year Wise, Respectively.

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 आयकर अपीलसं. / ITA No’s.1830 to 1832/PUN/2018 िनधा"रणवष" / Assessment Years : 2001-02, 2004-05 & 2007-08 Ajinkyatara Sahakari Sakhar The ACIT, Satara Circle, Karkhana Ltd., Vs Satara. A/p. Shaunagar Shendre, . Dist. Satara. PAN: AAAAA 0510 E Appellant/ Assessee Respondent /Revenue Assessee by Shri Pratik Sandbhor – AR Revenue by Shri S P Walimbe – DR Date of hearing 11/08/2022 Date of pronouncement 29/08/2022 आदेश/ ORDER Per S.S.Godara, JM:…

Shri Vridheswar Sahkari Sakhar Limited, Ahmednagar vs. Deputy Commissioner of Income-Tax, Ahmednagar Circle, Ahmednagar

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

ITA 1896/PUN/2019[2006-07]Status: DisposedITAT Pune27 Jul 2022AY 2006-07

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1896/Pun/2019 िनधा"रणवष" / Assessment Year : 2006-07 Shri Vridheswhar S.S.K. Ltd., The Dcit, Ahmednagar. Adinathnagar, Tal-Pathardi, Vs Dist-Ahmednagar – 414505. Pan: Aabcv 0782 E Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 19/07/2022 Date Of Pronouncement 27/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), Pune-2 For The Assessment Year 2006-07 Dated 13.09.2019. The Assessee Has Raised Following Grounds Of Appeal: 1. On The Facts & In The Circumstances Of The Case, The Hon. Commissioner Of Income Tax (Appeals) Has Erred In Confirming The Addition Of Rs. 3,88,87,750/- Made By The Ao On Account Of Entire Difference Between Sugarcane Price Paid At The Rate Of Sap & Price Payable At The Rate Of Smp Considering It As Excessive & Unresponciable & As Distribution Of Profit Ignoring The Decision Dated 05.03.2019 Of The Decision Dated 05.03.2019 Of The Hon. Supreme Court In The Less Case Of Tasgaon Tal. Ssk Ltd In Appeal No.8890 Of 2012 Along With Other Appeals In Which The Hon. Supreme Court (Civil

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। 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.1896/PUN/2019 िनधा"रणवष" / Assessment Year : 2006-07 Shri Vridheswhar S.S.K. Ltd., The DCIT, Ahmednagar. Adinathnagar, Tal-Pathardi, Vs Dist-Ahmednagar – 414505. PAN: AABCV 0782 E Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shri M.G.Jasnani – DR Date of hearing 19/07/2022 Date of pronouncement 27/07/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed again…

Shree Shankar Sahakari Sakhar Karkhana Ltd, Soalpur vs. Assistant Commissioner of Income-Tax, Circle - 1, Solapur

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

ITA 317/PUN/2019[2013-14]Status: DisposedITAT Pune21 Jul 2022AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.317/Pun/2019 िनधा"रणवष" / Assessment Year : 2013-14 Shree Shankar Sahakari Sakhar The Asst.Cit, Circle-1, Karkhan Ltd., Vs Solapur. Sadashivnagar, Tal-Malshiras, Dist.Solapur – 413111. Pan: Aaaas 3735 M Appellant/ Assessee Respondent / Revenue Assessee By Shri Prasanna Joshi – Ar Revenue By Shri Sardar Singh Meena – Dr Date Of Hearing 14/07/2022 Date Of Pronouncement 21/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-7, Pune For The A.Y. 2013-14 Dated 02.01.2018, Emanating Out Of Order Under Section 143(3) Of The Income Tax Act, 1961[In Short “The Act”]. The Assessee Has Raised Following Grounds Of Appeal: (A) Disallowance Out Of Sugarcane Purchases: 1. From 2011 To 2016 Appellant Suffered Cash Losses Of Rs 87.58 Crores Eroding Its Net Worth Many Times Over; Farmers Were Not Paid Their Frp For Cane Supplied In 2014-15 & 2015-16; Sugar Factory Could Start Or Operate In 2016-17; Workers Were Not Paid Salaries For 27 Months & Stopped Attending Office; State Govt, Appointed An Administrator On 7/12/2016 Whose Office Was Located At Solapur Over 100 Kms From Appellant’S Factory; And

Section 143(3)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। 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.317/PUN/2019 िनधा"रणवष" / Assessment Year : 2013-14 Shree Shankar Sahakari Sakhar The Asst.CIT, Circle-1, Karkhan Ltd., Vs Solapur. Sadashivnagar, Tal-Malshiras, Dist.Solapur – 413111. PAN: AAAAS 3735 M Appellant/ Assessee Respondent / Revenue Assessee by Shri Prasanna Joshi – AR Revenue by Shri Sardar Singh Meena – DR Date of hearing 14/07/2022 Date of pronouncement 21/07/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Th…

CIT v. Tasgaon Taluka S.S.K. Ltd. (103 Taxmann.com 57) — Cited in 306 Judgments | BharatTax