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 367,607 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

Also reported as

262 Taxmann 176

Sections most often in play

Section 36(1)(xvii)Section 37(1)Section 155(19)Section 143(3)Section 40A(2)Section 142(1)Section 144BSection 254
Read the full judgment

Issues it is cited on

audi alteram partemsection 254section 37(1)opportunity of being heardsection 143section 14section 143(3)nfacbusinessdocumentinterest

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

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…

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 1022/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…

Vaidyanath Sant Eknath Sahakari Sakhar Udyog, Beed vs. Assistant Commissioner of Income-Tax

In the result, the ground relating to disallowance u/s

ITA 986/PUN/2014[2010-11]Status: DisposedITAT Pune21 Aug 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, लेखा सदस्य एवं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1 1030/PUN/2012 Sahakar Maharshi ACIT, Circle-1, 2007-08 Shankarrao Mohite Patil Solapur SSK Ltd., Akluj, Distt.-Solapur PAN : AAAAS3736J 2 1031/PUN/2012 Sahakar Maharshi ACIT, Circle-1, 2008-09 Shankarrao Mohite Patil Solapur SSK Ltd., Akluj, Distt.-Solapur PAN : AAAAS3736J 3 1436/PUN/2012 Rayat Sahakari Sakhar DCIT…

Assistant Commissioner of Income-Tax vs. Vaidynanath Sant Eknath Sakhar Udyog, Aurangabad

In the result, the ground relating to disallowance u/s

ITA 1251/PUN/2014[2010-11]Status: DisposedITAT Pune21 Aug 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, लेखा सदस्य एवं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1 1030/PUN/2012 Sahakar Maharshi ACIT, Circle-1, 2007-08 Shankarrao Mohite Patil Solapur SSK Ltd., Akluj, Distt.-Solapur PAN : AAAAS3736J 2 1031/PUN/2012 Sahakar Maharshi ACIT, Circle-1, 2008-09 Shankarrao Mohite Patil Solapur SSK Ltd., Akluj, Distt.-Solapur PAN : AAAAS3736J 3 1436/PUN/2012 Rayat Sahakari Sakhar DCIT…

Rayat Sahakari Sakhar Karkhana Ltd, Satara vs. DCIT, Satara

In the result, the ground relating to disallowance u/s

ITA 1436/PUN/2012[2008-09]Status: DisposedITAT Pune21 Aug 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, लेखा सदस्य एवं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1 1030/PUN/2012 Sahakar Maharshi ACIT, Circle-1, 2007-08 Shankarrao Mohite Patil Solapur SSK Ltd., Akluj, Distt.-Solapur PAN : AAAAS3736J 2 1031/PUN/2012 Sahakar Maharshi ACIT, Circle-1, 2008-09 Shankarrao Mohite Patil Solapur SSK Ltd., Akluj, Distt.-Solapur PAN : AAAAS3736J 3 1436/PUN/2012 Rayat Sahakari Sakhar DCIT…

Sahakar Maharshi Shankarrao Mohite Patil Ssk Ltd., Solapur vs. ACIT, Circle 1, Solapur

In the result, the ground relating to disallowance u/s

ITA 1031/PUN/2012[2008-09]Status: DisposedITAT Pune21 Aug 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, लेखा सदस्य एवं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1 1030/PUN/2012 Sahakar Maharshi ACIT, Circle-1, 2007-08 Shankarrao Mohite Patil Solapur SSK Ltd., Akluj, Distt.-Solapur PAN : AAAAS3736J 2 1031/PUN/2012 Sahakar Maharshi ACIT, Circle-1, 2008-09 Shankarrao Mohite Patil Solapur SSK Ltd., Akluj, Distt.-Solapur PAN : AAAAS3736J 3 1436/PUN/2012 Rayat Sahakari Sakhar DCIT…

Sahakar Maharshi Shankarrao Mohite Patil Ssk Ltd., Solapur vs. ACIT, Circle 1, Solapur

In the result, the ground relating to disallowance u/s

ITA 1030/PUN/2012[2007-08]Status: DisposedITAT Pune21 Aug 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, लेखा सदस्य एवं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1 1030/PUN/2012 Sahakar Maharshi ACIT, Circle-1, 2007-08 Shankarrao Mohite Patil Solapur SSK Ltd., Akluj, Distt.-Solapur PAN : AAAAS3736J 2 1031/PUN/2012 Sahakar Maharshi ACIT, Circle-1, 2008-09 Shankarrao Mohite Patil Solapur SSK Ltd., Akluj, Distt.-Solapur PAN : AAAAS3736J 3 1436/PUN/2012 Rayat Sahakari Sakhar DCIT…

Shree Pandurang Sahakari Sakhar Karkhana Ltd, Solapur vs. Assistant Commissioner of Income Tax, Solapur

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

ITA 1009/PUN/2017[2013-14]Status: DisposedITAT Pune01 Aug 2019AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Vishwas Mundhe

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.1009/PUN/2017 यनधाारण वषा / Assessment Year : 2013-14 Shree Pandurang Sahakari Sakhar Karkhana Ltd., A/P.-Shreepur, Tal.-Malshiras, Distt.-Solapur PAN : AAATS5264J .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Solapur ……प्रत्यथी / Respondent Assessee by : Shri Pratik Sandbhor Revenue by : Shri Vishwas Mundh…

Dyaneshwar Ssk Ltd, Ahmednagar vs. Assistant Commissioner of Income Tax, Ahmednagar

In the result, the appeal is partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1090/PUN/2017[2013-14]Status: DisposedITAT Pune25 Jul 2019AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1090/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Dyaneshwar Ssk Ltd., A/P Dyneshwar Nagar (Bhende), Taluka: Nevasa, Ahmednagar-414603. .......अपीलाथ" / Appellant Pan : Aaaas4092H बनाम / V/S. Acit, Ahmednagar Circle, ……""यथ" / Respondent Ahmednagar. Assessee By : Shri Pratik Sandbhor Revenue By : Smt. Shabana Parveen सुनवाई क" तारीख / Date Of Hearing : 23.07.2019 घोषणा क" तारीख / Date Of Pronouncement : 25.07.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-2, Pune Dated 07.11.2016 For The Assessment Year 2013-14. 2. The Grounds Raised By The Assessee Are As Under :- “1. On The Facts & In The Circumstances Of The Case The Id. Cit(A) Has Erred In Not Allowing The Cane Purchase Price Actually Paid By The Appellant & By Holding That Excess Payment Over Frp Constitutes Distribution Of Profit. 2. On The Facts & In The Circumstances Of The Case & Without Prejudice To Ground No.1 The Cit(A) Has Erred In Deducting The Amount Of Harvesting & Transport From The Fair Remunerative Price For Arriving At The Excess Cane Purchase Price To Be Disallowed.

For Appellant: Shri Pratik SandbhorFor Respondent: Smt. Shabana Parveen
Section 35(1)(ii)Section 80P(2)(a)

…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.1090/PUN/2017 िनधा"रण वष" / Assessment Year : 2013-14 Dyaneshwar SSK Ltd., A/p Dyneshwar Nagar (Bhende), Taluka: Nevasa, Ahmednagar-414603. .......अपीलाथ" / Appellant PAN : AAAAS4092H बनाम / V/s. ACIT, Ahmednagar Circle, ……""यथ" / Respondent Ahmednagar. Assessee by : Shri Pratik Sandbhor Revenue by : Smt. Shabana Parveen सुनवाई क" तारीख / Date of Hearing : 23.07.2019 घोष…

Shree Chalthan Vibhag Khand Udyog Sahakari Mandli Ltd., Surat vs. The Income Tax Officer, Ward-1, Surat

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

ITA 1205/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad19 Jul 2019AY 2013-14

Bench: Shri H. S. Sidhu & Shri O. P. Meenaआ.अ.सं./I.T.A No.1205/Ahd/2017 "नधा"रणवष"/A.Y.:2013-14 Shree Chalthan Vibhag Khand Vs. Income Tax Officer, Udyogsahkari Mandli Ltd., At & Post Ward-1, Bardoli Chalthan, Taluka- Palsana, District- Surat Pan: Aaaac 0477A अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 28Section 37Section 37(1)

…Page 1 of 6 Shree Chalthan Vibhag Khand Udyog Sahkari Mandli Ltd. V. ITO-Wd-1, Bardoli I.T.A.No. 1205/AHD/2017/A.Y.:13-14 आयकरअपीलीयअिधकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.1205/Ahd/2017 "नधा"रणवष"/A.Y.:2013-14 Shree Chalthan Vibhag Khand Vs. Income Tax Officer, UdyogSahkari Mandli Ltd., At & Post Ward-1, Bardoli Chalthan, Taluka- Palsana, District- Surat PAN: AAAAC 0477A अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Mitish S. Modi, CA राज"वक"ओरसे /Revenu…

Shri Ganesh Sahakari Sakhar Karkhana Ltd., Ahmednagar vs. Assistatn Commissioner of Income-Tax, Ahmednagar

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

ITA 954/PUN/2017[2012-13]Status: DisposedITAT Pune02 Jul 2019AY 2012-13

Bench: Shri R.S. Syal & Shri Vikas Awasthy

For Appellant: N O N EFor Respondent: Shri Pankaj Garg

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.953 & 954/PUN/2017 नििाारण वषा / Assessment Years : 2009-10 & 2012-13 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/P. Rajangaon Khurd, Tal. – Rahata, Distt. – Ahmednagar – 413719 PAN : AAEAS0636H .......अऩीऱाथी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – Ahmednagar ……प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Shri Pankaj Garg सुनवाई की तारीख / Date of Hearing : 27-06-20…

Shri Ganesh Sahakari Sakhar Karkhana Ltd., Ahmednagar vs. Assistatn Commissioner of Income-Tax, Ahmednagar

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

ITA 953/PUN/2017[2009-10]Status: DisposedITAT Pune02 Jul 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Vikas Awasthy

For Appellant: N O N EFor Respondent: Shri Pankaj Garg

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.953 & 954/PUN/2017 नििाारण वषा / Assessment Years : 2009-10 & 2012-13 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/P. Rajangaon Khurd, Tal. – Rahata, Distt. – Ahmednagar – 413719 PAN : AAEAS0636H .......अऩीऱाथी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – Ahmednagar ……प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Shri Pankaj Garg सुनवाई की तारीख / Date of Hearing : 27-06-20…

Shri Chh. Shahu Rayat Sakhar Udyog, Kolhapur vs. Income-Tax Officer, Kolhapur

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

ITA 854/PUN/2017[2012-13]Status: DisposedITAT Pune02 Jul 2019AY 2012-13

Bench: Shri R.S. Syal & Shri Vikas Awasthy

For Appellant: Mrs. Shubhada A. KoppaFor Respondent: Shri Pankaj Garg

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.854/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Shri Chh. Shahu Rayat Sakhar Udyog, Jaysingrao Ghatge Bhavan, Tal. – Kagal, Distt.-Kolhapur PAN : AAAAC7358J .......अऩीऱाथी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 1 (3), Kolhapur ……प्रत्यथी / Respondent Assessee by : Mrs. Shubhada A. Koppa Revenue by : Shri Pankaj Garg सुनवाई की तारीख / Date of Hearing : 25-06-2019 घोषणा की तारीख / Date of Pro…

Vithal Rao Shinde Ssk Ltd, Solapur vs. ACIT, Solapur

In the result, the impugned order is set aside and the appeal of assessee is allowed for statistical purpose

ITA 1159/PUN/2012[2007-08]Status: DisposedITAT Pune01 Jul 2019AY 2007-08

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Prasanna JoshiFor Respondent: Shri S.B. Prasad

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.1159/PUN/2012 ननधाारण र्वर्ा / Assessment Year : 2007-08 Vithalrao Shinde SSK Ltd., Pimpalner, Tal.-Madha, Distt. – Solapur PAN : AAAAM1644B .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Solapur ……प्रत्यथी / Respondent Assessee by : Shri Prasanna Joshi Revenue by : Shri S.B. Prasad सुनवाई की तारीख / Date…

Assistant Commissioner of Income-Tax vs. Niphad Sahakari Sakhar Karkhana Ltd., Nashik

In the result, appeal of the Revenue is dismissed and the

ITA 1638/PUN/2016[2012-13]Status: DisposedITAT Pune26 Jun 2019AY 2012-13

Bench: Shri R.S. Syal & Shri Vikas Awasthy

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE "ी आर. एस. "ाल, उपा"" एवं "ी िवकास अव"थी, "ाियक सद" के सम" BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.123/PUN/2010 िनधा"रण वष" / Assessment Year : 2002-03 ACIT, Circle-1, Niphad Sah. Sakhar Nashik Vs. Karkhana Ltd., Bhausaheb Nagar, Niphad, Dist. Nashik PAN : AAAAN0688A आयकर अपील सं. / ITA No.1638/PUN/2016 िनधा"रण वष" / Assessment Year : 2012-13 ACIT, Circle-1, Niphad Sah. Sakhar Nashik Vs. Karkhana Ltd., At Post. Bhausaheb Nagar, Pimplad, Taluka Niphad, Dist. Nashik – 422 301 PAN : AAAAN0688A C.O…

Asstt. CIT, Cir.1, Nashik vs. Niphad Sah.Sakhar Kharkhana Ltd

In the result, appeal of the Revenue is dismissed and the

ITA 123/PUN/2010[2002-03]Status: DisposedITAT Pune26 Jun 2019AY 2002-03

Bench: Shri R.S. Syal & Shri Vikas Awasthy

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE "ी आर. एस. "ाल, उपा"" एवं "ी िवकास अव"थी, "ाियक सद" के सम" BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.123/PUN/2010 िनधा"रण वष" / Assessment Year : 2002-03 ACIT, Circle-1, Niphad Sah. Sakhar Nashik Vs. Karkhana Ltd., Bhausaheb Nagar, Niphad, Dist. Nashik PAN : AAAAN0688A आयकर अपील सं. / ITA No.1638/PUN/2016 िनधा"रण वष" / Assessment Year : 2012-13 ACIT, Circle-1, Niphad Sah. Sakhar Nashik Vs. Karkhana Ltd., At Post. Bhausaheb Nagar, Pimplad, Taluka Niphad, Dist. Nashik – 422 301 PAN : AAAAN0688A C.O…

Shreenath Mhaskoba Ssk Ltd, Pune vs. ACIT, Pune

In the result, the appeal is allowed for statistical purposes

ITA 1505/PUN/2012[2007-08]Status: DisposedITAT Pune08 May 2019AY 2007-08

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1505/PUN/12 िनधा"रण वष" / Assessment Year : 2007-08 Shreenath Mhaskoba Sakhar ACIT, Circle-6, Pune Karkhana Ltd., Vs. S.No.162/1+2/2/3, L.P. Classis, Pune-Solapur Road, Hadapsar, Pune – 411 028 PAN : AAHCS3818G (Appellant) (Respondent) Appellant by Shri Prasanna L. Joshi Respondent by Shri Ashok Babu Date of hearing 07-05-2019 Date of pronouncement 08-05-2019 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed…

Assistant Commissioner of Income-Tax vs. Shivshakti Shetkari Sahakari Sakhar Karkhana Ltd., Osmanabad

In the result, the Revenue’s appeal is allowed for

ITA 315/PUN/2016[2011-12]Status: DisposedITAT Pune07 May 2019AY 2011-12

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.315/PUN/16 िनधा"रण वष" / Assessment Year : 2011-12 DCIT, Circle-3, Shivshakti Shetkari Sahakari Nanded Sakhar Karkhana Ltd., Vs. A/P. Tandulwadi, Tal. Washi, Dist. Osmanabad PAN : AACTS1082Q (Appellant) (Respondent) C.O. No.48/PUN/18 (Arising out of ITA No.315/PUN/2016 िनधा"रण वष" / Assessment Year : 2011-12 Shivshakti Shetkari Sahakari DCIT, Circle-3, Sakhar Karkhana Ltd., Vs. Nanded A/P. Tandulwadi, Tal. Washi, Dist. Osmanabad PAN : AACTS1082Q (Cros…

Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd., Ahmednagar vs. Deputy Commissioner of Income-Tax

In the result, the appeal is allowed for statistical purposes

ITA 1249/PUN/2016[2005-06]Status: DisposedITAT Pune07 May 2019AY 2005-06

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1249/PUN/16 िनधा"रण वष" / Assessment Year : 2005-06 Sahakar Maharshi Bhausaheb DCIT, Ahmednagar Circle, Ahmednagar Thorat Sahakari Sakhar Vs. Karkhana Ltd., At Post. Amrutnagar, Tal. Sangamner, Dist. Ahmednagar – 411 608 PAN : AAECS5548N (Appellant) (Respondent) Appellant by Shri K. Srinivasan Respondent by Shri Rajesh Gawali Date of hearing 06-05-2019 Date of pronouncement 07-05-2019 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arise…