IT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM 152 (GUJ) 06. CIT v. KRIBHCO

23 Taxmann.com 312High Court2012#12445 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 251(l)(a)section 80p(2)(c)(ii)section 80p(2)(c)section 251(1)section 251(1)(a)interest u/s 234bsection 80p(2)(a)section 251section 80p(2)agricultural incomesection 254section 234b

Judgments citing IT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM 152 (GUJ) 06. CIT v. KRIBHCO

Gandevi Taluka Khedut Sahakari Sangh Ltd., Na vs. Arivs.Income Tax Officer Ward-2, Navsari

In the result, appeal filed by the assessee in ITA No

ITA 138/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 129/SRT/2023 2007-08 The ACIT, Navsari Gandevi Taluka Khedut Sahakari Sangh Ltd., Char Rasta, National Highway, Gandevi, Navsari – 396360 PAN: AAAAG0647C 2. 130/SRT/2023 2008-09 The ACIT, Navsari Gandevi Taluka Khedut Sahakari Sangh Ltd., Char Rasta, National Highway, Gandevi, Navsari – 396360 PAN: AAAAG0647C 3. 137/SRT/2023 2007-08 Gandevi Taluka Khedut The ITO, Ward-2, Sahakar…

Gandevi Taluka Khedut Sahakari Sangh Ltd., Na vs. Arivs.Income Tax Officer Ward-2, Navsari

In the result, appeal filed by the assessee in ITA No

ITA 137/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 129/SRT/2023 2007-08 The ACIT, Navsari Gandevi Taluka Khedut Sahakari Sangh Ltd., Char Rasta, National Highway, Gandevi, Navsari – 396360 PAN: AAAAG0647C 2. 130/SRT/2023 2008-09 The ACIT, Navsari Gandevi Taluka Khedut Sahakari Sangh Ltd., Char Rasta, National Highway, Gandevi, Navsari – 396360 PAN: AAAAG0647C 3. 137/SRT/2023 2007-08 Gandevi Taluka Khedut The ITO, Ward-2, Sahakar…

Assistant Commissioner of Income Tax, Na vs. Arivs.Gandevi Taluka Khedut Sahakari Sangh Ltd., Navsari

In the result, appeal filed by the assessee in ITA No

ITA 130/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 129/SRT/2023 2007-08 The ACIT, Navsari Gandevi Taluka Khedut Sahakari Sangh Ltd., Char Rasta, National Highway, Gandevi, Navsari – 396360 PAN: AAAAG0647C 2. 130/SRT/2023 2008-09 The ACIT, Navsari Gandevi Taluka Khedut Sahakari Sangh Ltd., Char Rasta, National Highway, Gandevi, Navsari – 396360 PAN: AAAAG0647C 3. 137/SRT/2023 2007-08 Gandevi Taluka Khedut The ITO, Ward-2, Sahakar…

Assistant Commissioner of Income Tax, Na vs. Arivs.Gandevi Taluka Khedut Sahakari Sangh Ltd., Navsari

In the result, appeal filed by the assessee in ITA No

ITA 129/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 129/SRT/2023 2007-08 The ACIT, Navsari Gandevi Taluka Khedut Sahakari Sangh Ltd., Char Rasta, National Highway, Gandevi, Navsari – 396360 PAN: AAAAG0647C 2. 130/SRT/2023 2008-09 The ACIT, Navsari Gandevi Taluka Khedut Sahakari Sangh Ltd., Char Rasta, National Highway, Gandevi, Navsari – 396360 PAN: AAAAG0647C 3. 137/SRT/2023 2007-08 Gandevi Taluka Khedut The ITO, Ward-2, Sahakar…

The Krishna District Milk Producers Mutually Aided Co-Operative Union Limited, Vijayawada vs. The Pr. Commissioner of Income Tax, Vijayawada

ITA 43/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2013-14

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT DR
Section 263

…s in the fixed deposits in Co-operative Bank whereas in the instant case, the Assessee had deposited the working capital funds in the Co- operative Bank as a short term measure. The Assessee also relied upon the following judgments:- 1. CIT Vs. Kribhco (2012) 23 Taxmann.com 312 (Delhi) 2. Punjab State Co-operative Milk Producers Federation Ltd. Vs. CIT & Another (2011) 336 ITR 495 (Punjab & Haryana High Court) 3. CIT Vs. Doaba Co-operative Sugar Mills Ltd. (1998) 230 ITR 774 (Punjab & Haryana) 4. ITO Vs. Punjab State Co-operative Milk Producers Federation (2010) 130 TTJ (Chd) (UO) 13.2 The ld. CIT(A) though cons…

The Krishna District Milk Producers Mutually Aided Co-Operative Union Limited, Vijayawada vs. The Assistant Commissioner of Income Tax, Circle-1(1), Vijayawada

ITA 42/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2013-14

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT DR
Section 263

…s in the fixed deposits in Co-operative Bank whereas in the instant case, the Assessee had deposited the working capital funds in the Co- operative Bank as a short term measure. The Assessee also relied upon the following judgments:- 1. CIT Vs. Kribhco (2012) 23 Taxmann.com 312 (Delhi) 2. Punjab State Co-operative Milk Producers Federation Ltd. Vs. CIT & Another (2011) 336 ITR 495 (Punjab & Haryana High Court) 3. CIT Vs. Doaba Co-operative Sugar Mills Ltd. (1998) 230 ITR 774 (Punjab & Haryana) 4. ITO Vs. Punjab State Co-operative Milk Producers Federation (2010) 130 TTJ (Chd) (UO) 13.2 The ld. CIT(A) though cons…

Baroda Dist. Co.Op. Milk Producers Union Ltd., Baroda vs. The Dy. Commissioner of Income Tax, Circle-1(2), Baroda

In the result assessee’s appeal in ITA No

ITA 3283/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri Santosh Karnani, Sr. D.R
Section 143(2)Section 143(3)Section 80Section 80PSection 80P(2)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3283 & 3282/Ahd/2016 (Assessment Years : 2013-14 & 2012-13) Baroda Dist. Co-op Milk Vs. DCIT, Producers Union Ltd., Circle – 1(2), Makarpura, Baroda – 390 007. Baroda – 390 009. [PAN No. AAAAB 4510 B] (Appellant) .. (Respondent) Appellant by : Shri Manish Shah, A.R. Respondent by : Shri Santosh Karnani, Sr. D.R. 13.02.2019 Date of Hearing Date of Pronouncement 30.04.2019 O R D E R PER Ms. MADHUMITA ROY - JM: Both the appeals filed by the assessee are aga…

Baroda Dist. Co.Op. Milk Producers Union Ltd., Baroda vs. The Dy. Commissioner of Income Tax, Circle-1(2), Baroda

In the result assessee’s appeal in ITA No

ITA 3282/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri Santosh Karnani, Sr. D.R
Section 143(2)Section 143(3)Section 80Section 80PSection 80P(2)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3283 & 3282/Ahd/2016 (Assessment Years : 2013-14 & 2012-13) Baroda Dist. Co-op Milk Vs. DCIT, Producers Union Ltd., Circle – 1(2), Makarpura, Baroda – 390 007. Baroda – 390 009. [PAN No. AAAAB 4510 B] (Appellant) .. (Respondent) Appellant by : Shri Manish Shah, A.R. Respondent by : Shri Santosh Karnani, Sr. D.R. 13.02.2019 Date of Hearing Date of Pronouncement 30.04.2019 O R D E R PER Ms. MADHUMITA ROY - JM: Both the appeals filed by the assessee are aga…

IT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM 152 (GUJ) 06. CIT v. KRIBHCO (23 Taxmann.com 312) — Cited in 8 Judgments | BharatTax