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

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

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

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

…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

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

…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

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

…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

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

…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

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

…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.…

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

…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…

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

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

…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 Shahu Ssk Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Circle -1, Kolhapur

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 248 & 249/PUN/2019 A.Y. 2014-15 & 2015-16 Shree Chhatrapati Shahu SSK Ltd., Shahunagar, Kagal, Kolhapur. PAN: AAAAS1032M Appellant Vs. The Asstt. Commissioner of Income-tax, Circle 1, Kolhapur. Respondent Appellant by : Smt. Shubhada Koppa Respondent by : Shri B.K. Rao Date of Hearing : 21-04-2022 Date of Pronouncement : 21-04-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Both these appeals preferred by the assessee emanate from a consolidated order of the l…

Shree Chhatrapati Shahu Ssk Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Circle -1, Kolhapur

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 248 & 249/PUN/2019 A.Y. 2014-15 & 2015-16 Shree Chhatrapati Shahu SSK Ltd., Shahunagar, Kagal, Kolhapur. PAN: AAAAS1032M Appellant Vs. The Asstt. Commissioner of Income-tax, Circle 1, Kolhapur. Respondent Appellant by : Smt. Shubhada Koppa Respondent by : Shri B.K. Rao Date of Hearing : 21-04-2022 Date of Pronouncement : 21-04-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Both these appeals preferred by the assessee emanate from a consolidated order of the l…

Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd, Satara vs. Deputy Commissioner of Income-Tax, Satara Circle, Satara

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM ITA No. 633 to 636/PUN/2018 A.Y. 2011-12 to 2014-15 Loknete Balasaheb Desai SSK Ltd. Daulatnagar, Marali Tal. Patan, Dist. Satara PAN: AAAAB0362K Appellant Vs. The Dy. Commissioner of Income-tax, Satara Circle, Satara Respondent Appellant by : Shri Prasanna Joshi (through physical) Respondent by : S/Shri B.K. Rao & M.G Jasnani (through physical) Date of Hearing : 20-04-2022 Date of Pronouncement : 20-04-2022 ORDER PER BENCH : These four appeals preferred by the same assessee emanate from t…

Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd, Satara vs. Deputy Commissioner of Income-Tax, Satara Circle, Satara

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM ITA No. 633 to 636/PUN/2018 A.Y. 2011-12 to 2014-15 Loknete Balasaheb Desai SSK Ltd. Daulatnagar, Marali Tal. Patan, Dist. Satara PAN: AAAAB0362K Appellant Vs. The Dy. Commissioner of Income-tax, Satara Circle, Satara Respondent Appellant by : Shri Prasanna Joshi (through physical) Respondent by : S/Shri B.K. Rao & M.G Jasnani (through physical) Date of Hearing : 20-04-2022 Date of Pronouncement : 20-04-2022 ORDER PER BENCH : These four appeals preferred by the same assessee emanate from t…

Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd, Satara vs. Deputy Commissioner of Income-Tax, Satara Circle, Satara

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM ITA No. 633 to 636/PUN/2018 A.Y. 2011-12 to 2014-15 Loknete Balasaheb Desai SSK Ltd. Daulatnagar, Marali Tal. Patan, Dist. Satara PAN: AAAAB0362K Appellant Vs. The Dy. Commissioner of Income-tax, Satara Circle, Satara Respondent Appellant by : Shri Prasanna Joshi (through physical) Respondent by : S/Shri B.K. Rao & M.G Jasnani (through physical) Date of Hearing : 20-04-2022 Date of Pronouncement : 20-04-2022 ORDER PER BENCH : These four appeals preferred by the same assessee emanate from t…

Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd, Satara vs. Deputy Commissioner of Income-Tax, Satara Circle, Satara

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM ITA No. 633 to 636/PUN/2018 A.Y. 2011-12 to 2014-15 Loknete Balasaheb Desai SSK Ltd. Daulatnagar, Marali Tal. Patan, Dist. Satara PAN: AAAAB0362K Appellant Vs. The Dy. Commissioner of Income-tax, Satara Circle, Satara Respondent Appellant by : Shri Prasanna Joshi (through physical) Respondent by : S/Shri B.K. Rao & M.G Jasnani (through physical) Date of Hearing : 20-04-2022 Date of Pronouncement : 20-04-2022 ORDER PER BENCH : These four appeals preferred by the same assessee emanate from t…

Sonhira Sahakari Sakhar Karkhana Ltd, Sangli vs. Assistant Commissioner of Income-Tax, Circle - 2, Sangli

In the result, both the appeals of assessee are allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI R.S. SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM ITA Nos.2557 & 2558/PUN/2017 Assessment Years : 2010-11 & 2011-12 Sonhira Sahakari Sakhar Karkhana Ltd., At Post – Wangi Tal – Kadegaon, Dist – Sangli PAN: AAATS7796R : Appellant Vs. Asst. CIT Cir. 2, Sangli : Respondent Appellant by : Shri M.K. Kulkarni Respondent by : Shri Sardar Singh Meena Date of Hearing : 04-04-2022 Date of Pronouncement : 04-04-2022 ORDER PERPARTHA SARATHI CHAUDHURY, JM : Both these appeals preferred by the same assessee emanate from common order of the ld. Commissioner of Inc…

Sonhira Sahakari Sakhar Karkhana Ltd, Sangli vs. Assistant Commissioner of Income-Tax, Circle - 2, Sangli

In the result, both the appeals of assessee are allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI R.S. SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM ITA Nos.2557 & 2558/PUN/2017 Assessment Years : 2010-11 & 2011-12 Sonhira Sahakari Sakhar Karkhana Ltd., At Post – Wangi Tal – Kadegaon, Dist – Sangli PAN: AAATS7796R : Appellant Vs. Asst. CIT Cir. 2, Sangli : Respondent Appellant by : Shri M.K. Kulkarni Respondent by : Shri Sardar Singh Meena Date of Hearing : 04-04-2022 Date of Pronouncement : 04-04-2022 ORDER PERPARTHA SARATHI CHAUDHURY, JM : Both these appeals preferred by the same assessee emanate from common order of the ld. Commissioner of Inc…

Hutatma Kisan Ahir Sahakari Sakhar Karkhana Ltd, Sangli vs. Assistant Commissioner of Income-Tax, Circle - 2, Sangli

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM Assessment Year : 2014-15 Hutatma Kisan Ahir SSK Ltd. Walwa, Tal. Walwa, Dist. Sangli 416 313 PAN: AAAAH0391L : Appellant Vs. Asstt. CIT Cir. 2, Sangli : Respondent Appellant by : Shri M.K. Kulkarni & Ms. J.R. Chandekar Respondent by : Shri S.P.Walimbe Date of Hearing : 23-03-2022 Date of Pronouncement 24-03-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from order of the ld. Commissioner of Income Tax (Appeals)-1, Kolhapur dated 11-9-2017 for the…