Shree Khedut Sahakarai Khand Udyog Mandli Ltd. v. ITO

108 Taxmann.com 258Reported decision2019#7190 most cited

What is Shree Khedut Sahakarai Khand Udyog Mandli Ltd. v. ITO authority for?

The decision in Shree Khedut Sahakari Khand Udyog Mandli Ltd. v. ITO (2019) 108 taxmann.com 258 (Surat-Trib.) is binding authority on identical facts, even when the figures of additions/disallowances vary.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2022.

Also referred to as

Shree Khedut Sahakari Khand Udyog Mandli Ltd. · 108 taxmann.com 258 · Surat-Tribunal · identical facts · variation of figures · binding precedent · assessment year · revenue appeal · assessee appeal

Judgments citing Shree Khedut Sahakarai Khand Udyog Mandli Ltd. v. ITO

Shree Mahuva Pradesh Sahakari Khand Udyog Mandli Ltd, Surat vs. ITO, Ward-1, Bardoli

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

ITA 84/SRT/2020[2014-15]Status: DisposedITAT Surat18 Jan 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 82 to 84&104 to 106/SRT/2020 (AYs 2012-13 to 2014-15) (Hearing in Virtual Court) Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Mandi Ward-1, Bardoli, 2nd Floor, Ltd., BSNL Building, Opp. At & P.O. Sugar Factory, Jalaram Temple, Station Tal.Mahuva, Dist. Surat-394 Road, Bardoli-394601 246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Kh…

Shree Mahuva Pradesh Sahakari Khand Udyog Mandli Ltd, Surat vs. DCIT, Circle-2(3), Surat

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

ITA 83/SRT/2020[2013-14]Status: DisposedITAT Surat18 Jan 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 82 to 84&104 to 106/SRT/2020 (AYs 2012-13 to 2014-15) (Hearing in Virtual Court) Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Mandi Ward-1, Bardoli, 2nd Floor, Ltd., BSNL Building, Opp. At & P.O. Sugar Factory, Jalaram Temple, Station Tal.Mahuva, Dist. Surat-394 Road, Bardoli-394601 246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Kh…

Shree Mahuva Pradesh Sahakari Khand Udyog Mandli Ltd, Surat vs. ITO, Ward-1, Bardoli

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

ITA 82/SRT/2020[2012-13]Status: DisposedITAT Surat18 Jan 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 82 to 84&104 to 106/SRT/2020 (AYs 2012-13 to 2014-15) (Hearing in Virtual Court) Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Mandi Ward-1, Bardoli, 2nd Floor, Ltd., BSNL Building, Opp. At & P.O. Sugar Factory, Jalaram Temple, Station Tal.Mahuva, Dist. Surat-394 Road, Bardoli-394601 246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Kh…

ITO, Ward-1, Bardoli vs. Shree Mahuva Pradesh Sahakari Khand Udhyog Mandli Ltd, Surat

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

ITA 106/SRT/2020[2014-15]Status: DisposedITAT Surat18 Jan 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 82 to 84&104 to 106/SRT/2020 (AYs 2012-13 to 2014-15) (Hearing in Virtual Court) Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Mandi Ward-1, Bardoli, 2nd Floor, Ltd., BSNL Building, Opp. At & P.O. Sugar Factory, Jalaram Temple, Station Tal.Mahuva, Dist. Surat-394 Road, Bardoli-394601 246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Kh…

ITO, Ward-1, Bardoli vs. Shree Mahuva Pradesh Sahakari Khand Udhyog Mandli Ltd, Bardoli

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

ITA 105/SRT/2020[2013-14]Status: DisposedITAT Surat18 Jan 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 82 to 84&104 to 106/SRT/2020 (AYs 2012-13 to 2014-15) (Hearing in Virtual Court) Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Mandi Ward-1, Bardoli, 2nd Floor, Ltd., BSNL Building, Opp. At & P.O. Sugar Factory, Jalaram Temple, Station Tal.Mahuva, Dist. Surat-394 Road, Bardoli-394601 246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Kh…

ITO, Ward-1, Bardoli vs. Shree Mahuva Pradesh Sahakari Khand Udhyog Mandli Ltd, Bardoli

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

ITA 104/SRT/2020[2012-13]Status: DisposedITAT Surat18 Jan 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 82 to 84&104 to 106/SRT/2020 (AYs 2012-13 to 2014-15) (Hearing in Virtual Court) Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Mandi Ward-1, Bardoli, 2nd Floor, Ltd., BSNL Building, Opp. At & P.O. Sugar Factory, Jalaram Temple, Station Tal.Mahuva, Dist. Surat-394 Road, Bardoli-394601 246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Kh…

Shree Sayan Vibhag Sahakari Khand Udhyog Mandli Ltd, Surat vs. DCIT, Circle-2(2), Surat

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

ITA 74/SRT/2020[2012-13]Status: DisposedITAT Surat23 Dec 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 74, 69 & 75/SRT/2020 (AYs 2012-13 & 2013-14) (Hearing in Virtual Court) Shree Sayan Vibhag Sahakari The Deputy Commissioner Khand Udyog Mandi Ltd., of income Tax, Circle-2(2), At & P.O. Sayan, Tal.Olpad, Aaykar Bhavan, Majura Dist. Surat-394 130 Gate, Surat-395001 PAN : AAAAS 4058F Vs Shree Sayan Vibhag The Deputy Commissioner of Sahakari Khand Udyog income Tax, Circle-2(2), Mandi Ltd., Aaykar Bhavan, Majura Gate, At & P.O. Sayan, Surat-395001 Tal.Olpad, Dist. Sura…

Shree Madhi Vibhag Khand Udyog Sahakari Mandli Ltd., Dist. Surat vs. ITO, Ward-1, Bardoli

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

ITA 73/SRT/2020[2013-14]Status: DisposedITAT Surat23 Dec 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 72, 68 & 73/SRT/2020 (AYs 2012-13 & 2013-14) (Hearing in Virtual Court) Shree Madhi Vibhag Sahakari Income Tax Officer, Ward- Khand Udyog Mandi Ltd., 1, Bardoli, 2nd Floor, BSNL At & P.O. Madhi, Tal.Bardoli, Building, Opp.Jalaram Dist. Surat-394 130 Temple, Station Road, PAN : AAAAS 4732J Bardoli-394 601 Vs The Deputy Commissioner of Shree Madhi Vibhag income Tax, Circle-2(3), Sahakari Khand Udyog Room No. 612, 6th Floor Mandi Ltd., Aaykar Bhavan, Majura Gate, At &…

Shree Madhi Vibhag Sahakari Khand Udyog Mandli Ltd, Bardoli vs. ITO, Ward-1, Bardoli

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

ITA 72/SRT/2020[2012-13]Status: DisposedITAT Surat23 Dec 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 72, 68 & 73/SRT/2020 (AYs 2012-13 & 2013-14) (Hearing in Virtual Court) Shree Madhi Vibhag Sahakari Income Tax Officer, Ward- Khand Udyog Mandi Ltd., 1, Bardoli, 2nd Floor, BSNL At & P.O. Madhi, Tal.Bardoli, Building, Opp.Jalaram Dist. Surat-394 130 Temple, Station Road, PAN : AAAAS 4732J Bardoli-394 601 Vs The Deputy Commissioner of Shree Madhi Vibhag income Tax, Circle-2(3), Sahakari Khand Udyog Room No. 612, 6th Floor Mandi Ltd., Aaykar Bhavan, Majura Gate, At &…

DCIT, Circle-2(2), Surat vs. Shree Sayan Vibhag Sahakari Khand Udhyog Mandli Ltd, Surat

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

ITA 69/SRT/2020[2012-13]Status: DisposedITAT Surat23 Dec 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 74, 69 & 75/SRT/2020 (AYs 2012-13 & 2013-14) (Hearing in Virtual Court) Shree Sayan Vibhag Sahakari The Deputy Commissioner Khand Udyog Mandi Ltd., of income Tax, Circle-2(2), At & P.O. Sayan, Tal.Olpad, Aaykar Bhavan, Majura Dist. Surat-394 130 Gate, Surat-395001 PAN : AAAAS 4058F Vs Shree Sayan Vibhag The Deputy Commissioner of Sahakari Khand Udyog income Tax, Circle-2(2), Mandi Ltd., Aaykar Bhavan, Majura Gate, At & P.O. Sayan, Surat-395001 Tal.Olpad, Dist. Sura…

DCIT., Circle-2(3), Surat vs. Shree Madhi Vibhag Khand Udyog Sahakari Mandli Ltd., Dist. Surat

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

ITA 68/SRT/2020[2012-13]Status: DisposedITAT Surat23 Dec 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 72, 68 & 73/SRT/2020 (AYs 2012-13 & 2013-14) (Hearing in Virtual Court) Shree Madhi Vibhag Sahakari Income Tax Officer, Ward- Khand Udyog Mandi Ltd., 1, Bardoli, 2nd Floor, BSNL At & P.O. Madhi, Tal.Bardoli, Building, Opp.Jalaram Dist. Surat-394 130 Temple, Station Road, PAN : AAAAS 4732J Bardoli-394 601 Vs The Deputy Commissioner of Shree Madhi Vibhag income Tax, Circle-2(3), Sahakari Khand Udyog Room No. 612, 6th Floor Mandi Ltd., Aaykar Bhavan, Majura Gate, At &…

Shree Khedut Sahakari Khand Udyog Mandli Ltd, Surat vs. ITO, Ward-1, Bardoli

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

ITA 59/SRT/2020[2013-14]Status: DisposedITAT Surat23 Dec 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 96 & 59/SRT/2020 (AYs 2011-12& 2013-14) (Hearing in Virtual Court) Shree Khedut Sahakari The Deputy Commissioner Khand Udyog Mandi Ltd., of income Tax, Circle-2(3), At & P.O. Babnen, Aaykar Bhavan, Majura Tal.Bardoli, Dist. Surat-394 Gate, Surat-395001 602 PAN : AAAAS 4554 N Vs Income Tax Officer Ward-1, Bardoli, 2nd Floor, BSNL Building, Opp. Jalaram Temple, Station Road, Bardoli-394601 appellant / Assessee Respondent /Revenue Assessee by Shri Mitish S.Modi,C.A R…

Shree Khedut Sahakari Khand Udyog Mandli Ltd, Surat vs. DCIT, Circle-2(3), Surat

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

ITA 96/SRT/2020[2011-12]Status: DisposedITAT Surat21 Dec 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 96 & 59/SRT/2020 (AYs 2011-12& 2013-14) (Hearing in Virtual Court) Shree Khedut Sahakari The Deputy Commissioner Khand Udyog Mandi Ltd., of income Tax, Circle-2(3), At & P.O. Babnen, Aaykar Bhavan, Majura Tal.Bardoli, Dist. Surat-394 Gate, Surat-395001 602 PAN : AAAAS 4554 N Vs Income Tax Officer Ward-1, Bardoli, 2nd Floor, BSNL Building, Opp. Jalaram Temple, Station Road, Bardoli-394601 appellant / Assessee Respondent /Revenue Assessee by Shri Mitish S.Modi,C.A R…

Shree Sayan Vibhag Sahakari Khand Udhyog Mandli Ltd, Surat vs. DCIT, Circle-2(2), Surat

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

ITA 75/SRT/2020[2013-14]Status: DisposedITAT Surat21 Dec 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 74, 69 & 75/SRT/2020 (AYs 2012-13 & 2013-14) (Hearing in Virtual Court) Shree Sayan Vibhag Sahakari The Deputy Commissioner Khand Udyog Mandi Ltd., of income Tax, Circle-2(2), At & P.O. Sayan, Tal.Olpad, Aaykar Bhavan, Majura Dist. Surat-394 130 Gate, Surat-395001 PAN : AAAAS 4058F Vs Shree Sayan Vibhag The Deputy Commissioner of Sahakari Khand Udyog income Tax, Circle-2(2), Mandi Ltd., Aaykar Bhavan, Majura Gate, At & P.O. Sayan, Surat-395001 Tal.Olpad, Dist. Sura…

ITO, Ward-1, Bardoli vs. Shree Khedut Sahakari Khand Udhyog Mandli Ltd., Surat

In the result, the appeal of the Revenue is dismissed as indicated above

ITA 18/SRT/2020[2012-13]Status: DisposedITAT Surat09 Dec 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Income Tax Officer, Ward-1, Shree Khedut Sahakari 2Nd Floor, Bsnl Building, Khand Udhyog Mandli Vs Opp. Jalaram Mandir, Station Ltd., At & Post: Baben, Road, Tal. Bardoli, Bardoli-394 601 Dist. Surat-394601 Pan : Aaaas 4554 N Appellant / Revenue Respondent / Assessee

Section 143(3)Section 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) Income Tax Officer, Ward-1, Shree Khedut Sahakari 2nd Floor, BSNL Building, Khand Udhyog Mandli Vs Opp. Jalaram Mandir, Station Ltd., At & Post: Baben, Road, Tal. Bardoli, Bardoli-394 601 Dist. Surat-394601 PAN : AAAAS 4554 N Appellant / Revenue Respondent / assessee Assessee by Shri Akshay Modi, CA Revenue by ShriH.P.Meena, CIT-DR Date of hearing 09.12.2021 Date of pronouncement 09.12.2021 Order under section 254(1) of Income Tax Act PER PAWAN…