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
ITA 1867/PUN/2017[2012-13]Status: DisposedITAT Pune22 Apr 2022AY 2012-13
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
Section 9
…r 3 decades, and 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, and appellant’s business which is run on co- operative principles and policy and has its aims and objects that are ITA No.1867/PUN/2017 for A.Y. 2012-13 Rajarambapu Patil SSK Ltd (A) materially different from that of a private businessman, who may not find…
