CIT v. Tasgaon TSSK

Shree Adinath Sahakari Sakhar Karkhana Ltd, Solapur vs. Deputy Commissioner of Income-Tax, Circle - 1, Solapur

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3035 To 3038/Pun/2017 ननधधारण वषा / Assessment Year : 1998-99 To 2001-02

…pellant nor was Mr. Godoble made available for cross examination and the said report which was rejected by the State Govt. cannot be a basis for confirming the disallowance. 7. Ld. CIT(A) erred in ignoring the judgement of Hon'ble Supreme Court in 1995 Suppl 3 SCC 475 wherein it was held that what was paid by co- operative sugar factories in Maharashtra to farmers was "price" for their cane and the Court had upheld the cane price fixation orders of the Commissioner of Sugar. 8. Ld. CIT(A) erred in ignoring the fact that the same AO had allowed comparable cane prices paid by private sector sugar mills as deducti…

Shree Adinath Sahakari Sakhar Karkhana Ltd, Solapur vs. Deputy Commissioner of Income-Tax, Circle - 1, Solapur

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3035 To 3038/Pun/2017 ननधधारण वषा / Assessment Year : 1998-99 To 2001-02

…pellant nor was Mr. Godoble made available for cross examination and the said report which was rejected by the State Govt. cannot be a basis for confirming the disallowance. 7. Ld. CIT(A) erred in ignoring the judgement of Hon'ble Supreme Court in 1995 Suppl 3 SCC 475 wherein it was held that what was paid by co- operative sugar factories in Maharashtra to farmers was "price" for their cane and the Court had upheld the cane price fixation orders of the Commissioner of Sugar. 8. Ld. CIT(A) erred in ignoring the fact that the same AO had allowed comparable cane prices paid by private sector sugar mills as deducti…

Shree Adinath Sahakari Sakhar Karkhana Ltd, Solapur vs. Deputy Commissioner of Income-Tax, Circle - 1, Solapur

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3035 To 3038/Pun/2017 ननधधारण वषा / Assessment Year : 1998-99 To 2001-02

…pellant nor was Mr. Godoble made available for cross examination and the said report which was rejected by the State Govt. cannot be a basis for confirming the disallowance. 7. Ld. CIT(A) erred in ignoring the judgement of Hon'ble Supreme Court in 1995 Suppl 3 SCC 475 wherein it was held that what was paid by co- operative sugar factories in Maharashtra to farmers was "price" for their cane and the Court had upheld the cane price fixation orders of the Commissioner of Sugar. 8. Ld. CIT(A) erred in ignoring the fact that the same AO had allowed comparable cane prices paid by private sector sugar mills as deducti…

Shree Adinath Sahakari Sakhar Karkhana Ltd, Solapur vs. Deputy Commissioner of Income-Tax, Circle - 1, Solapur

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3035 To 3038/Pun/2017 ननधधारण वषा / Assessment Year : 1998-99 To 2001-02

…pellant nor was Mr. Godoble made available for cross examination and the said report which was rejected by the State Govt. cannot be a basis for confirming the disallowance. 7. Ld. CIT(A) erred in ignoring the judgement of Hon'ble Supreme Court in 1995 Suppl 3 SCC 475 wherein it was held that what was paid by co- operative sugar factories in Maharashtra to farmers was "price" for their cane and the Court had upheld the cane price fixation orders of the Commissioner of Sugar. 8. Ld. CIT(A) erred in ignoring the fact that the same AO had allowed comparable cane prices paid by private sector sugar mills as deducti…

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

…and the reasons given by the Ld. CIT(A) for confirming above disallowances are wrong and incorrect. ITA No.1867/PUN/2017 for A.Y. 2012-13 Rajarambapu Patil SSK Ltd (A) 7. Ld. CIT(A) erred in interpreting the judgement of Hon’ble Supreme Court in 1995 Suppl 3 SCC 475 wherein it was held that what was paid by co-operative sugar factories in Maharashtra to farmers was “price” for their cane and the Court had upheld the cane price fixation orders of the Commissioner of Sugar. 8. Ld. CIT(A) erred in ignoring the fact that comparable cane prices paid by private sector sugar mills were allowed as deductions in their…